The accounting entry of the property company receiving the epidemic subsidy.

The property company received the epidemic subsidy, which was included in "deferred income", "non-operating income" or "other income" and other subjects. "Non-operating income" is used to calculate the non-operating income of enterprises, mainly including government subsidies, inventory surplus, income from disposal of non-current assets, donation income, exchange income of non-monetary assets, etc. "Other income" is used to account for government subsidies related to daily activities and other projects related to daily activities, and should be directly recorded in this account. Specific accounting entries:

1. When the property management company receives the epidemic subsidy, the accounting entries are as follows:

Debit: bank deposit

Loans: deferred income

Debit: Deferred income.

Loan: non-operating income (or other income)

2. When the property management company carries forward the profit at the end of the period, the accounting entries are as follows:

Borrow: non-operating income (or other income)

Loan: profit this year