What subject does the "property management start-up fee" paid by the real estate company to the property company enter?

1, the start-up expenses paid by the real estate development company to the property company to be established before delivery are included in the accounting subject of "management expenses-property start-up expenses".

2. If the amount is large, the specific accounting treatment is as follows:

1) When the start-up expenses are paid, they are recorded as actual expenses: loans: long-term deferred expenses, start-up expenses, raw material loans, cash loans and bank deposits.

2) Monthly amortization expenses: loans: management expenses and loans: long-term deferred expenses and start-up expenses.

3. If the amount is small, the specific accounting treatment is as follows:

4. When the organization expenses are paid, they are recorded at the time of actual payment: debit: long-term deferred expenses; Debit: bank deposit.

5. One-time transfer to current profit and loss: borrowing: management expenses and loans: long-term deferred expenses and expenses.