The property company will recover the property fee for one year at a time and issue a business tax invoice. How to calculate this, and then how to calculate according to the monthly amortization incom

The property company will recover the property fee for one year at a time and issue a business tax invoice. How to calculate this, and then how to calculate according to the monthly amortization income? Charge a property fee for one year.

Borrow cash (bank deposit) 120, and lend advance accounts 120 (it is best to register this subject by room or set up a subsidiary ledger by room to register the amount that should be transferred to operating income every month).

Pay business tax and surcharges at 120 in the following month.

According to the benefit period, it is transferred to operating income every month.

Borrow advance payment 10, borrow main business income-property management fee income 10.

For reference. .