2. Accounting processing flow: income, cost and expenses are determined according to the main business scope and teaching mode, running water income is included in advance accounts, class consumption income is transferred to the main business income in advance, and the refund is recorded in the opposite direction of borrowing; The current expenditure amount is accounted for in the current period, and matters such as rent and large fixed assets such as depreciation and amortization are included in the cost/expense in installments according to the lease term/estimated service life.
Income tax: the expenditure is adjusted appropriately, and there is no need to pay various taxes and fees.