For enterprises providing mortgage services, the commission received by mortgage loans can be accounted as the main business income of the enterprise, and its entries are,

Debit: accounts receivable, etc.

Loan: income from main business,

Taxes payable-VAT payable-output tax.

For enterprises applying for mortgage loans, it is a service provided by the other party, which can be included in management fees, service fees and other subjects according to the actual situation.