Traditional Culture Encyclopedia - Hotel accommodation - During the epidemic, the hotel room rate is tax-free. How to enter?

During the epidemic, the hotel room rate is tax-free. How to enter?

During the epidemic period, the hotel room rate is tax-free, and the accounting treatment of income is,

Debit: cash on hand and other subjects,

Loan: income from main business.

When the income is realized, it will lead to the increase of monetary funds, and the increase of assets will be included in the debit accounting. At the same time, it will lead to the increase of income and be included in the credit accounting.