When education and training institutions collect training fees, they will first issue receipts and then issue invoices after the end. How to charge it to the account? What are the specific items? Do I have to pay taxes? What tax? The training fee will be received in advance when it is received, and will be paid after the training is officially invoiced. Entry: When issuing the receipt: Debit: Cash loan: When the receipt of the advance payment (or other payables) is exchanged for the invoice: Loan: Operating income Debit: Inquire about the advance payment: I see. If it is a private company, the income can be deposited in the boss's account first, and then returned to the company's account when the invoice is issued. The part that is not invoiced is not accounted for and income tax is paid.