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What are the advance accounts of real estate development enterprises?
1. Advance payment obtained by installments (down payment+mortgage+final payment);
The second is the advance payment obtained in full (because the full amount is also invoiced afterwards to confirm the taxable income, it can also be called advance payment).
The accounts received in advance by real estate development enterprises refer to the purchase deposit received by the development enterprises from the purchase units or individuals in accordance with the provisions of the contract or agreement, and the development funds received in advance from the entrusted units on behalf of the entrusted units for development and construction projects in accordance with the provisions of the contracts between the two parties.
At present, it is a main financing method for real estate development enterprises to purchase housing deposits and development and construction funds from purchase units or individuals and entrusting units, and it is also the main current liabilities of development enterprises.
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