Houses purchased by the company are included in the accounting of fixed assets. The accounting treatment of the company's purchase of real estate is as follows.

1. When the enterprise pays for the goods,

Borrow: Construction in progress -XX real estate,

Loans: bank deposits

Long-term loans, etc.

2. When paying deed tax, stamp duty, production cost and maintenance fund,

Borrow: Construction in progress -XX real estate,

Loans: bank deposits, etc.

3. When the real estate is actually delivered for use, its accounting entries are:

Borrow: fixed assets -XX real estate,

Loan: Construction in progress -XX real estate.

4. When the loan is repaid every month,

Borrow: long-term loans, etc.

Loan: bank deposit.