The property collects the start-up fee for the developer to buy clothes, and the invoice for the start-up fee is issued by the clothing manufacturer and payable to the developer.

1) in the second part, the property management company requires the manufacturer to issue the developer's invoice in advance to collect this fee.

Debit: materials in transit

Credit: accounts payable

2) "Items for which this fee has not been fully purchased", after receiving the items (carry forward as much as received, and settle accounts gradually).

Debit: Inventory goods/management fees

Lending: materials in transit

3) If the money is paid in advance by the property management company,

Debit: accounts payable

Loans: bank deposits, etc.

In the future, we will receive funds from developers and record them as investment funds or donations from developers.

Borrow: bank deposits, etc.

Loans: capital reserve/non-operating income

4) If the money comes from the developer, it will be directly used as capital reserve or non-operating income.

Debit: accounts payable

Loans: capital reserve/non-operating income