Extraction and payment of price adjustment funds paid by enterprises adopting the new accounting standards for business enterprises.

If the accounting standards for business enterprises are implemented

Cumulative time:

Borrow: management fee-price adjustment fund

Loan: other payables-price adjustment fund

When paying:

Debit: other payables-price adjustment fund

Loans: bank deposits

If not specified, at the time of delivery:

Borrow: management fee-price adjustment fund

Loans: bank deposits

If the accounting standards for small businesses are implemented

Cumulative time:

Borrow: main business taxes and surcharges

Loan: tax payable-price adjustment fund

When paying:

Borrow: tax payable-price adjustment fund

Loans: bank deposits