How to quote the maintenance fund?

(1) Accounting of maintenance funds received When maintenance funds are received, debit the account of "bank deposit" and credit "special payables-escrow funds-principal".

(2) The maintenance fund interest accounting enterprise receives the notice of bank interest, which belongs to the deposit interest income of escrow fund, debits the account of "bank deposit" and credits "special payables-escrow fund-interest income".

(3) The income from the maintenance fund accounts for the paid use of commercial premises, facilities and equipment owned by all owners by property enterprises, as well as related expenses that should be paid, such as rental fees, contracting fees and paid use fees. , are regarded as maintenance fund income, included in the "special accounts payable escrow fund" credit.