My classification of assets, liabilities, costs and expenses is as follows: \x0d\ 1, main accounting subjects of assets: \x0d\( 1) cash \x0d\ cash withdrawal from banks \x0d\ debit: cash \x0d\ loan: bank deposit \ x0. X0d\(3) Accounts receivable: mainly accounting for the money collected from the purchasing, accepting and leasing units or individuals in the process of development and operation, such as transferring and selling development products, providing rental houses and providing labor services. \x0d\① Unrecovered funds from the sale of leased commercial housing (with original documents: sales invoice or lease invoice agreed by the buyer) \x0d\ Debit: accounts receivable -XX company or individual \x0d\ loan: income from main business \x0d\② unrecovered funds from the transfer of materials \x0d\ Debit: accounts receivable -XX company. Debit: bank deposit \x0d\ loan: accounts receivable \x0d\(4) bad debt provision: there are two main accounting methods to determine the bad debt losses accrued from uncollectible accounts receivable: one is direct write-off method, and the other is provision method \x0d\ provision for bad debts \x0d\ loan: management expenses \x0d\ loan: bad debt provision \ Debit: bank deposit \x0d\ loan: accounts receivable \x0d\(5) bills receivable: refers to commercial bills received by real estate development enterprises due to the transfer and sale of development products. \x0d\ Commercial bills received for the sale of commercial houses \x0d\ Debit: bills receivable -XX company \x0d\ Loan: main business income \x0d\ Due commercial bills: \x0d\ If it is an interest-free commercial bill (with documents: sales invoice and mutual agreement) \x0d\ Debit: bank deposit \x0d. Loan: Notes Receivable -XX Company \x0d\ financial expenses \x0d\(6) Prepaid account: refers to the project payment and material payment prepared by the real estate development enterprise in advance for the contractor according to the contract, and two detailed accounts of "Prepaid to the Contractor" and "Prepaid to the Supplier" are set up respectively. \x0d\① Project funds and reserve funds paid in advance to the contractor (attached documents: payment application form and payment form) \x0d\ Borrow: prepayment-prepaid to the contractor \x0d\ loan: bank deposit \x0d\ disbursement of materials used by the contractor as reserve funds \x0d\ Borrow: prepayment-prepaid to the contractor \ enterprise and contractor monthly or monthly. Loan: accounts payable-project payment payable \x0d\ Deduct the advance payment and reserve fee from the project payment payable at the same time \x0d\ Debit: accounts payable-project payment payable \x0d\ Debit: accounts payable-project loan payable: bank deposit \x0d\② price of materials prepaid to suppliers \x0d\ Debit: advance payment-payment in advance by suppliers \x0d. Debit: accounts payable-purchase money payable \x0d\ loan: bank deposit \x0d\(7) Material procurement: mainly accounting for the procurement cost of various materials purchased by enterprises. Including the purchase price of purchased materials and equipment, freight and miscellaneous fees, bad circulation tax, purchase storage fee and material cost difference shared at the end of the month. \x0d\(8) Purchasing and warehousing expenses: mainly used for accounting the salaries, benefits, office expenses, transportation expenses, depreciation, maintenance, amortization of low-value consumables, labor protection, inspection and testing expenses \x0d\(9) Material cost variance: mainly used for accounting the difference between actual cost and planned cost. \x0d\( 10) Inventory materials: used to calculate the planned cost or actual cost of all kinds of inventory materials \x0d\( 1 1) Inventory equipment: used to calculate the actual cost of all kinds of inventory equipment used by enterprises for development projects \x0d\① Purchase equipment, payment for goods, freight and mining premium. Borrow: material purchase-equipment purchase \x0d\ loan: bank deposit \x0d\ calculation and distribution of mine money (attached voucher: fixed form for calculation of mine money) \x0d\ loan: material purchase-equipment purchase \x0d\ the calculation formula of purchase storage fee is as follows: \x0d\ a certain material. Material acceptance and warehousing (attached with vouchers: purchase receipt and equipment management sheet) \x0d\ Borrow: inventory equipment \x0d\ Loan: material purchase \x0d\② purchase price, freight and taxes (x0d) Loan: bank deposit \x0d\ equipment arrival acceptance and warehousing \x0d\ Loan: material purchase-equipment purchase \ Loan: prepaid account \ ③ Equipment and materials are issued, and equipment installation is collected, which is used for building construction (attached with evidence: summary table of issued materials and equipment outbound order) \x0d\ loan: development cost-housing development \x0d\ loan: inventory equipment \x0d\ sales backlog equipment (attached with documents: equipment outbound order, bank receipt and sales invoice) \x0d\ loan. A processing contract shall be signed with the processing unit. \x0d\ Send out materials and entrust other companies to process them \x0d\ Borrow: entrusted processing materials \x0d\ Loan: inventory materials \x0d\ material cost difference \x0d\ Acceptance and warehousing after processing \x0d\ Borrow: entrusted processing materials \x0d\ Loan: bank deposit \x0d\ Borrow: inventory. For example: tools, utensils, glassware, etc. \x0d\ The production tools used in self-operated projects are amortized at one time and included in the cost \x0d\ Borrow: indirect expenses for development \x0d\ Loan: low-value consumables \x0d\ A batch of tools used in warehouses are amortized by the 50-50 method: \x0d\ Borrow: deferred expenses x0d\ Loan. (14) developed products: refers to products that the enterprise has completed all the development process and passed the acceptance, can be handed over to the purchasing unit according to the contract conditions, or can be sold as commodities, including products developed by enterprises such as developed construction sites, houses, supporting facilities, and construction projects. At the time of completion acceptance, \x0d\ borrowing: developing products \x0d\ lending: development costs \x0d\ carrying forward development costs \x0d\ borrowing: main business costs \x0d\ lending: developing products \x0d\( 15) developing products by stages: settlement can be made according to the installment sales contract. \x0d\ borrowing: main business cost \x0d\ lending: developing products by stages \x0d\( 16) leasing developing products: refers to the business activities of using the developed land and houses for commercial leasing. Mainly through the form of collecting rent. When leasing land or houses, there should be two detailed subjects \x0d\ loan: investment real estate-leased products \x0d\ loan: development products \x0d\ rental income: \x0d\ loan: bank deposits or accounts receivable \x0d\ loan: main business. There are two detailed accounts \x0d\ of "in-use swing space" and "amortization of swing space" for installation and disassembly development. According to actual construction cost \x0d\ Borrow: swing space-swing space in use \x0d\ Loan: development products-house \x0d\ Amortization of swing space accrued on a monthly basis \x0d\ Borrow: development cost or development expense \x0d\ Loan: bank deposit \x0d\ Borrow: prepaid expenses or long-term prepaid expenses \ x0d. (60d ① Fixed assets purchased (with original voucher: special invoice for freight) \x0d\ Debit: fixed assets \x0d\ Loan: bank deposit \x0d\ Purchase of fixed assets to be installed \x0d\ Debit: fixed assets purchase and construction expenses \x0d\ Loan: bank deposit \x0d. When the installation is completed and delivered for use, borrow: fixed assets \x0d\ loan: fixed assets purchase and construction expenditure \x0d\② self-made and self-built fixed assets (attached documents: handover and use form, project settlement form) \x0d\ land acquisition fee, design fee \x0d\ loan: fixed assets purchase and construction expenditure \x0d\ bank deposit. Allocate wages and welfare expenses of construction workers \x0d\ Borrow: fixed assets purchase and construction expenses \x0d\ loan: wages payable to employees \x0d\ completed and delivered \x0d\ borrow: fixed assets \x0d\ loan: fixed assets purchase and construction expenses \x0d\ ③ Fixed assets invested by other units (? Accumulated depreciation \x0d\④ Fixed assets (with documents: notice of expansion) \x0d\ Borrow: fixed assets-unused fixed assets \x0d\ Loan: fixed assets-fixed assets for production \x0d\ When surplus materials are sold \x0d\ Borrow: bank deposit \x0d\ Loan: x0d\ Project completion.