when receiving 2.4 million yuan, debit: 24 yuan in bank deposit and credit: 24 yuan in advance; When revenue is recognized in the first year (you can also calculate it on a monthly basis): borrow 12 from accounts received in advance and 12 from other businesses; Calculate the business tax payable (you can also calculate it monthly): debit: business tax and additional 7.2, loan tax payable-business tax payable 7.2; Monthly amortization cost: debit: other business costs 8, credit: intangible assets amortization 8.