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, the "price adjustment fund" should be included in the "management expenses" subject, and its entries are as follows:

1. When drawing:

Borrow: management fee-price adjustment fund

Loan: other payables-price adjustment fund

2. When handing in:

Debit: other payables-price adjustment fund

Loans: bank deposits

3. If not specified, at the time of delivery:

Borrow: management fee-price adjustment fund

Loans: bank deposits;

4. The land price adjustment fund during the enterprise preparation period can be included in the long-term prepaid expenses.

Issues related to price adjustment funds:

What are the requirements for adding adjustment fund collection?

A: 1. Governments at all levels and departments should strictly follow the collection regulations, and shall not expand the collection scope and raise the collection standards without authorization;

Units and individuals that violate the provisions on collection and management, intercept, finance, misappropriate price adjustment funds, or abuse power for personal gain should be dealt with severely according to law and discipline;

2. Enterprises that meet the conditions for paying the price adjustment fund should earnestly fulfill their obligations to pay the fund and pay the price adjustment fund in full and on time;

In violation of the provisions on the administration of price adjustment funds, units and individuals that refuse to pay, default or fail to pay within the time limit shall be investigated and dealt with according to the relevant provisions.