物业会计科目设置（Property accounting subject setting）.doc

物业会计科目设置（Property accounting subject setting） I. accounting subjects and instructions Account no. 204 1, this accounting enterprises stipulated in the contract to the relevant units and individuals unearned money, such as enterprise property right, users provide the cleaning, maintenance of public facilities and public health security, landscaping and other public services such as unearned. 2. The amount of funds received by the enterprise to the relevant units and individuals shall be credited to the bank deposit subject, and the loan shall be credited to the undergraduate; When the income is realized, the subject of operating income and other business income shall be credited to the undergraduate. The amount of payment made by the relevant units and individuals shall be credited to the subject of bank deposit and the loan of the undergraduate subject; Return multiple payments for the opposite accounting entries. Companies with a small amount of prepaid accounts may also be able to debit the proceeds directly into accounts receivable, with no undergraduate courses. 3. The undergraduate course should be set up by the relevant units and individuals. 4. The balance of the final credit of the undergraduate course reflects the payment made by the enterprise to the relevant units and individuals; The final term, as the debit balance, shall be reflected in the amount paid by the relevant units and individuals. Item no. 205 L. The expenses incurred by the enterprise in accounting for the expenses incurred for the collection of such expenses shall be paid to the relevant units, such as the collection of water and electricity bills, gas bills, cable TV fees, telephone bills, etc. The enterprise is entrusted by the property owner to collect the rent, etc., also in the undergraduate accounting. 2. When the company receives various payments for collection, borrows the bank deposit and other subjects and credits the undergraduate; When handing over to the relevant units, debit t