The franchise fee of catering enterprises can be recorded as the sales expense of the enterprises that pay the franchise fee. When paying the franchise fee every month, the following entries are made:

Debit: sales expense-franchise fee,

Loan: bank deposit, etc.

if an enterprise pays the franchise fee for more than one accounting period at a time, it can be included in the prepaid account or long-term deferred expense account first, and then amortized in its own period.