When a commercial house is sold, the buyer and the seller should sign an agreement on the payment of maintenance funds, and the buyer should pay the maintenance fund to the seller in proportion to the purchase price. The accounting entries are:\x0d\\x0d\ 1. When paying the maintenance fund on behalf of the house purchaser\x0d\\x0d\ Debit: bank deposit\x0d\\x0d\ Loan: other payables - house maintenance fund\x0d\ \x0d\ 2. When repairs occur, pay the house maintenance fund\x0d\\x0d\ Debit: other payables - house maintenance fund\x0d\\x0d\ Loan: bank deposit\x0d\\x0d\ In addition, the selling unit collects it on your behalf The maintenance base metal is owned by all owners *** and is not included in the residential sales income.