1. Answer the question first: The following accounting entries involved in real estate sales by non-real estate development enterprises are incorrect ().

A: C: Fixed assets clearing expenditure: fixed assets clearing loan: bank deposit.

2. Explain the conclusion in detail:

When non-real estate development enterprises sell real estate, they need to record relevant accounting items in the entries. These accounting entries relate to assets, liabilities and income. According to the description of the option, it can be seen that only option C is incorrect. Because in the process of selling real estate, the cost of clearing fixed assets generally does not occur, so this entry is wrong.

3. Summary:

To sum up, in the accounting entries involved in the sale of real estate by non-real estate development enterprises, option C is incorrect.

4. Extended information:

Accounting entry is a method of recording economic business according to accounting principles and rules, which is used to record and reflect the economic activities and financial situation of enterprises. Accounting entries usually include two directions: debit and credit. Debit means assets increase or liabilities decrease, and credit means assets decrease or liabilities increase.

In the process of selling real estate, the subjects involved in accounting entries include bank deposits, fixed assets liquidation, business taxes and surcharges, taxes payable, business taxes payable, fixed assets liquidation expenses, fixed assets liquidation, non-operating income, etc. Correct accounting entries should be made according to relevant accounting standards and regulations to ensure accurate records of the economic activities of enterprises.

5. The following questions do not provide complete information and cannot be answered.