1, first of all, the enterprise incurred service industry franchise fee: debit: administrative expenses - franchise fee (or sales expense account), credit: other accounts payable - company name.

2, the enterprise to pay the franchise fee: debit: other accounts payable - company name, credit: bank deposits.

3, finally, the end of the period to carry forward the current year's profit: debit: the current year's profit, credit: administrative expenses - franchise fee (or selling expenses account).