Q: The consulting fee paid by real estate enterprises is 800,000 yuan. How to deal with accounting?

(1) If the consulting fee is a one-time fee, the accounting treatment is as follows:

Borrow: management fee-consultant fee of 800,000 yuan.

Loan: Other payables/bank deposit: 800,000 yuan.

(2) If there is a benefit period, the accounting treatment is as follows:

Borrow: The prepaid expenses are 800,000 yuan.

Loan: Other payables/bank deposit: 800,000 yuan.

Then amortize in each period.