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How to make an account of the house purchased by the company?
1. When the purchase price is paid,

Borrow: Construction in progress.

Loans: bank deposits

2. When paying deed tax, stamp duty, production cost and maintenance fund.

Borrow: Construction in progress.

Loan: monetary funds (bank deposits or cash)

3. When delivered for use

Borrow: fixed assets

Borrow: Construction in progress.

4. Withdraw depreciation in the next month after delivery.

Debit: an account such as cost or expense.

Credit: depreciation

Extended data:

Matters needing attention in buying a house in the name of a company

1. Companies can be divided into companies registered in China and companies registered abroad. The former company has no restrictions on the type and quantity of houses to be purchased, while the latter company cannot buy houses. If there is an office, it can buy a non-residential house in the name of an office.

2. The company can't buy commercial loans, and can only apply for mortgage with the certificate after the real estate license is issued. The service life and interest rate are different from those of commercial loans.

3. If the company's property right house wants to be changed to an individual's name, it must be sold and registered from the trading center.

4. The company's property right house can be transferred through equity transfer without going through the trading center, but this only changes the equity and actual controller. The most suitable transaction is that there are no other properties and assets under the company name, otherwise it is unrealistic.

References:

Buying a house-Baidu encyclopedia