When selling commercial housing, the purchaser and the selling unit shall sign the relevant maintenance fund payment agreement, and the purchaser shall pay the maintenance fund to the selling unit according to the proportion of 2-3% of the purchase price. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.

1. Collect the maintenance fund, which shall be paid by the purchaser, so as to:

Debit: cash/bank deposit;

Loan: other payables: house maintenance fund;

2 maintenance occurs, pay the housing maintenance fund;

Debit: other payables: house maintenance fund;

Loan: bank deposit/cash