How to account for the deed tax and maintenance fund of the house?

1, deed tax on house purchase, and maintenance fund is recorded.

Maintenance fund: debit: cash loan: accounts received in advance.

Deed tax and stamp duty: debit: cash loan: other payables.

Registration fee: debit: cash loan: other payables.

Regional differences: cash loans: accounts received in advance

This is a sales discount.

3. Entry: Debit: Accounts receivable (30 square meters deducted) Loan: main business income (30 square meters deducted).

4. Carry-over costs: borrowing: main business costs (100㎡) and lending: developing products (100㎡).

5. Note: The calculation of discounted income is carried forward in full, and the cost carry-forward is considered.