When the card is cancelled, the prepayment is included, and then the annual fee is amortized to the monthly main business income \x0d\x0d\ debit: prepayment \ x0d \ loan: main business income \ x0d \ x0d \ prepayment. In the sales mode, the seller delivers the goods to the buyer after receiving the last payment, which shows that the main risks and rewards in the ownership of the goods are generated after receiving the last payment.