How to make accounts after the property company confirms its income by stages?

Pay in advance, and then distribute the confirmed income every month.

For example, one-time property fee 120 yuan.

At the time of collection:

Debit: bank deposit 120

Creditor: advance payment 120

At the end of each month, when the income is distributed and recognized,

Debit: accounts received in advance 10

Loan: main business income 10

When you file a tax return, you can file it according to the income confirmed in the current month. Advance payment exists as a liability.