Accommodation fee refers to the fees charged by agents or intermediaries in transactions or cooperation, which should usually be recorded as income.

In an activity or dispute, the intermediary provides media services to the client, and the reasonable remuneration charged to the client in the process of providing services is called "living expenses".

Brokers exist because participating in futures trading requires traders to have strong professionalism, and most traders lack understanding of futures companies and related businesses and professional knowledge of futures trading, so they need someone to introduce futures and futures companies to investors through him.

Posting process of accommodation fee:

1. Confirm the amount of room charge: confirm the amount of room charge according to the contract or agreement, including pre-tax amount and after-tax amount;

2. Invoicing: according to the provisions of the contract or agreement, the corresponding invoice is issued, which is generally a special VAT invoice or an ordinary invoice;

3. Bookkeeping: the amount of living expenses is recorded in the income account of the enterprise, which is generally operated in the financial system;

4. Bookkeeping voucher: according to accounting standards and financial policies, record the amount of room expenses recorded in the bookkeeping voucher, including the borrowing direction and accounting subjects;

5. Check: The Finance Department or relevant departments check the recorded amount to ensure that the recorded amount is correct;

6. Tax declaration: according to the tax law, declare and pay the living expenses tax.

To sum up, the actual operation may be different due to factors such as enterprise scale and financial system, which needs specific analysis.

Legal basis:

Article 962 of the Civil Code of People's Republic of China (PRC)

The intermediary shall truthfully report to the client the matters related to the conclusion of the contract.

If the broker intentionally conceals important facts related to the conclusion of the contract or provides false information, which harms the interests of the client, he shall not ask for payment of remuneration and shall be liable for compensation.

Chapter nine hundred and sixty-three

If the broker facilitates the establishment of the contract, the principal shall pay the remuneration as agreed. If the remuneration of the broker is not agreed or clearly agreed, and cannot be determined according to the provisions of Article 510 of this Law, it shall be reasonably determined according to the services of the broker. Where an intermediary provides media services for concluding a contract, the remuneration of the intermediary shall be borne equally by both parties to the contract.

If the intermediary facilitates the establishment of the contract, the expenses of the intermediary activities shall be borne by the intermediary.