Property brokerage fee entry account

The entry subjects of real estate brokerage fees are as follows:

1. Prepayment: The property brokerage fee can be recorded as prepayment in the liability account, such as "prepaid rent" or "prepaid fee".

2. Prepayment: If the property brokerage fee is prepaid by the tenant, it can be regarded as prepayment and recorded in the asset account, such as "prepaid rent" or "prepaid fee". Please note that you should follow the company's accounting principles and internal accounting policies when posting, and correctly record the amount of property brokerage fees and related information. If accurate accounting treatment is required, please consult professional accountants or financial personnel to ensure accuracy and compliance. Property agency fee refers to the fee paid by the lessee before signing the lease contract, which is used to pay various preliminary work and formalities such as lease agency fee, application fee and evaluation fee. In accounting, property brokerage fees are usually classified as prepayments or prepayments, and accordingly recorded in liability or asset accounts.