What account does the tender preparation fee paid by the property company enter?

Accounting Standards for Business Enterprises-stipulates: "The directly determinable design expenses incurred in designing products for specific customers shall be included in the inventory cost (i.e. manufacturing expenses-design expenses).

In addition, the product design expenses incurred by the enterprise should be included in the current profit and loss. "(that is, recorded in the management fee-design fee)

Handling fees and handling fees arising from selling products are included in sales expenses.

Handling fees and charges incurred in purchasing raw materials or commodities are included in the procurement cost, that is, directly included in raw materials or inventory commodities.

In order to continuously, systematically and comprehensively calculate and supervise the changes of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting objects according to their different characteristics and economic management requirements, and determine the names of classified accounting items in advance to clarify their accounting contents. This kind of project that classifies the specific contents of accounting elements is called accounting subjects.