Gyms belong to the category of life service industry. The accounting treatment of accrued employee wages is: debit: labor cost,

Loan: payable to employees.

The accounting treatment of income is: debit: cash on hand and other subjects,

Loan: income from main business,

Taxes payable-VAT payable. The accounting treatment of carry-over cost is: debit: main business cost,

Loan: labor cost.