According to the current new accounting standards, the "price adjustment fund" is not accounted for in the subject of "business tax and surcharge", and the related taxes and fees such as business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge incurred in the business activities of enterprises are accounted for in this subject, and the property tax and land use tax related to investment real estate are accounted for in this subject. Therefore, "price adjustment fund" should be included in the subject of "management expenses". Accounting treatment: 1. If it is not withdrawn, it will be paid by the management fee-price adjustment fund; Loans: bank deposits, etc. 2. In case of withdrawal: (1) In case of withdrawal: by: management fee-price adjustment fund; Loan: other payables-price adjustment fund; (2) When surrendering: by: other payables-price adjustment fund; Loans: bank deposits, etc.