When the card is cancelled, it is included in the accounts received in advance, and then the annual fee is spread into the main business income of each month.

Debit: accounts received in advance

Loan: income from main business

Under the prepayment sales mode, the seller delivers the goods to the buyer only after receiving the final payment, indicating that the main risks and rewards of the ownership of the goods are transferred to the buyer only after receiving the final payment. The seller should usually recognize the income when issuing the goods or recognizing the income of the main business equally within the validity period. Prior to this, the money received in advance should be recognized as accounts received in advance.

1. If you buy a card and issue an invoice, you have to pay a VAT business tax surcharge or something according to your income, but you don't need to confirm your income first for enterprise income tax.

2. You don't need to invoice, but you also need to pay taxes on your income, or you need to pay in advance temporarily, so it's easier to return your card.

3. Costs are usually recorded, and all others are expenses.