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

下载本文档

6
0
约1.93万字
约 15页
2017-07-26 发布于河南
举报
版权申诉

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

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

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

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