1. If the water and electricity used by A for B and C are not the main business of A, the water and electricity fees paid by B and C can be included in other business income.

Debit: bank deposit

Loans: other business income

Taxes payable-VAT payable (output tax).

A. When paying the water and electricity bill,

Debit: other business costs

Loan: bank deposit.

2. In fact, if A collects the water and electricity charges on behalf of B and C, it can divide the invoices A receives from the power department and the water supply company into A and calculate their respective amounts, without A issuing VAT invoices to B and C, and A receives the water and electricity charges from B and C,

Debit: bank deposit

Credit: other receivables -B

Loans: other receivables-c.

A. When paying the water and electricity bill,

Debit: other receivables -B

Debit: other receivables -C

Loan: bank deposit.

3. It is also possible to calculate the amount to be borne by each party through division, and the electric power department and the water supply company will directly issue special VAT invoices to B and C for deduction, and report them to the tax authorities for the record, and each party will pay its own expenses.