Excuse me, how to calculate the income of hotel rooms, and what is the basis of accounting?

In practice, it may be a little more complicated, and it is necessary to use a transit subject for transit. Because when the hotel moves, the deposit and room rate are collected in advance, and the income cannot be transferred until the tenant checks out. The house payment received in advance for the first time can be considered in advance, and then converted into main business income when checking out, and recorded according to the invoice.