If the membership fee is charged at a time, only the members of the enrolment need to pay the relevant fees when they receive the specific commodities or services provided by the members in order to get the membership. If the time of the admission fee is not significantly uncertain, they will be recognized as income; if the one-time fee is charged, the participants are not only for the purpose of obtaining membership, but also for the subscription fee paid in advance for the company's goods or services, or the goods or services provided by the company at a price below the non member price. The company's one-time membership fees for golf courses are included in the current profits or losses, or the profits and losses in the profit period.