How do property companies record the start-up funds received by community developers?

Income, of course. This is the first income of this real estate company. If the developer wants you to make an invoice, write the bottle opening fee on the invoice.

Answer: There is no income without an invoice. Don't put money in a normal account. If you need other expenses, you can use this money. If you have expenses and no income, it doesn't matter if the company loses money on its books. You can save income tax. The way this money enters the account is as described above. If you don't need an invoice, you won't enter it in the account, otherwise the account will be uneven when you need to make up the invoice in the future.