Ask the boss when the 3 million yuan will arrive first, and then ask if this 1 million is an investment. If yes, record the paid-in capital. If not, when borrowing money, the accountant will write an iou to record other payables-the name of the boss, and return it within one year. Otherwise, taxes will treat it as an investment. Another NetDragon said that "the money collected in the first payment needs to be recorded and declared as your company's income". Please understand that accounting and declaration are required, but this income is not operating income, so don't declare it with this amount.