Bookkeeping problems of newly established hotel accountants

Debit: bank deposit

Loan: income from main business (according to the company's business scope, income from other businesses without business scope)

Taxes and franchise fees are paid from royalties: business tax, urban construction tax, education surcharge, and embankment fees are also paid in some areas.

Franchise fee is a unique form of commercial operation. It means that the brand holder grants intangible assets such as intellectual property rights (including inventions, patents, trademarks and copyrights), organizational management assets, market assets and human assets of the enterprise brand to franchisees in the form of contracts, and franchisees engage in business activities under a unified business model according to the contracts and pay certain fees to the brand holder.