Prepare to enter the elevator company and ask about the accounting entries of sales, installation and maintenance.

1. When sales occur, debit the monetary assets or accounts receivable [creditor's rights] account. Credit "main business income" and "tax payable-VAT payable-output tax".

Second; The installation fee is recorded as "sales expense" or "main business cost".

Third, the maintenance fee should be accrued and paid in the accrued account when it occurs. If it is not accrued, it can be directly recorded as "administrative expenses".