When paying the outsourcing fee:

Debit: advance payment

Loans: bank deposits

When carrying forward special payables:

Debit: special payable

Loan: capital reserve

Pay the electricity bills

Borrow: management fee-utilities

Loans: bank deposits

Special accounts payable carried forward

Debit: special payable

Loan: capital reserve

Second, what about the special fund loan business?

Loan, bank deposit (XXXX)

Loans, projects under construction (XX special funds)

3. Can projects with special funds from the central government be loaned?

Of course. Special funds give priority to supporting qualified enterprises and units by means of equity investment, establishment of industrial funds, government and social capital cooperation (PPP), and may also take the form of loan interest subsidies and financial subsidies. The so-called special funds refer to the funds allocated by the state or relevant departments or higher authorities to administrative institutions for specific purposes or purposes. This kind of funds need to be accounted for separately and earmarked, and cannot be used for other purposes. And it is necessary to declare the settlement funds separately. In the current system and regulations, special funds have different names, such as special expenditure, project expenditure, special funds and so on. And there are some differences in the specific content. But on the whole, its meaning is basically the same.

Four, CDB "Fourteenth Five-Year Plan" special fund loan procedures

1. Submit a loan request to China Development Bank and submit the loan information.

2, to review the country's entry and personal identity.

Approved by signing a loan contract with the lender.

4. China Development Bank will lend money after signing the contract.