What kind of original documents should real estate enterprises take to calculate the intermediary fees paid to the real estate agent?

The agency fees paid by real estate enterprises to intermediaries selling houses are included in the accounting subjects of "sales expenses" or "main business costs". The original vouchers are self-made accounting original vouchers, and the accounting entries are as follows:

Borrow: sales expenses (main business costs)-real estate agency fees.

Loan: bank deposit (cash)

1, there is nothing special about the accounting subjects of real estate agents, except that the accounting of receipts and payments is troublesome, and it is necessary to set detailed accounts for receipt and payment categories. Other subjects that can use the new accounting standards.

The most commonly used accounting subjects generally include cash, bank deposits, management expenses, sales expenses, financial expenses, etc. 2. The main business income of a real estate intermediary service company refers to the real estate intermediary service fee, including other business income. Costs generally include management expenses, office expenses and employees' wages and benefits.