1. All expenses are paid by the purchaser, and the real estate development company does not bear the expenses, such as Chongqing. The payment link begins after the contract is filed.
2. Buyers pay in proportion, and real estate development companies also pay in proportion, such as Chengdu. The payment link shall be paid before the real estate development and construction unit handles the initial registration of commercial housing ownership.
Two, if the real estate development enterprises need to pay the maintenance fund, it is included in the sales expenses.
Debit: sales expenses
Loans: bank deposits