Accounting treatment of property fees received in advance for a whole year.

In practical work, if the enterprise receives the property fee in advance, it needs to use the prepayment account in accounting treatment, and then carry forward the current fee on a monthly basis.

Property fees are collected in advance and then transferred to income by stages, which is handled correctly. Previously, the owner's arrears should be confirmed in the current period of arrears, and the accounts receivable should be reduced when received later. If the receivables and income are not recognized in the previous period, the income can also be recognized when it is received.

There are two kinds of annual accounting entries for one-time collection of property fees:

1, receipt, no invoice: loan: income from main business (current period), loan: accounts received in advance (remaining 1 1 month). Loan: Taxes payable-VAT, bank deposit.

2. Invoice after receipt: loan: main business income, loan: tax payable-value-added tax, and loan: bank deposit.