The New Wall Fund is a temporary deposit paid to the government. If the wall materials of the project are qualified, the government will refund the deposit. If the acceptance is unqualified, the government will detain it in part or in whole.

The expenditure of the real estate wall materials fund belongs to the government fund and should be accounted for in the management expenses.

When paying:

Borrow: management fee-wall material fund

Loans: bank deposits

When returned, the management fee will be reduced.

Borrow: management fee-red number or negative number of wall material fund

Loans: bank deposits