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.