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

物业会计科目设置（Property accounting settings） I. accounting instructions and instructions Account receivable for account No. 204th 1, the subjects of accounting firms according to the provisions of the contract to the relevant units and individuals in advance payments, such as enterprise property ownership, provide public health use of cleaning, maintenance and security of public facilities, greening and other public service fees received in advance. 2, enterprises to the relevant units and individuals in advance payments, debit bank deposits subjects, credited to the subject; income, debit of the subjects, credited to operating income and other operating income title. Relevant units and individuals related to payments, debit bank deposits and other subjects, credited to the subject; the return of overpayments, make opposite accounting entry. Not many accounts of the company, can also be credited directly to the advance payment of receivables lenders, not on the subject. 3, undergraduate programs should be set according to the relevant units and individuals detailed accounts. 4, the end of this course, reflect the enterprise credit balance to the relevant units and individuals in the final payment; as for debit balance, should reflect the relevant units and individuals to pay the money. Collection of Account No. 205th L, in this subject, the amount payable by the enterprise to the concerned entities, such as the collection of water and electricity, gas, cable and telephone fees, shall be paid by the enterprise for the collection and delivery of the relevant fees. Enterprises entrusted by the property rights entrusted to the collection of rent, etc., are also accounted for in this subject. 2, the enterprise received the collection of various funds, debit bank deposits and other subjects, credited to the subject; to the relevant units, the debit of this subject, credited bank deposits and other subjects. When collecting service income such as commission fee, debit the subjec