目前,军队经济适用住房建设项目的收支(包括预付、预借款)分别在“暂收款”、“暂付款”总分类账户下设置有关明细账户进行核算。比如:预收个人购房款业务在“暂收款”账户下的“住户预售款”明细账户核算;开支费用在“暂付款”账户下的“在建住房工程”明细账户进行核算;预付 At present, the expenditures and expenditures (including prepaid loans and pre-borrowed loans) of military affordable housing construction projects are set separately in the general accounts of “temporary collection” and “temporary payment” for accounting purposes. For example: the pre-payment of personal purchase business in the “temporary collection” account under the “pre-sale accounts” account; accounting expenses under the “temporary payment” account under the “housing project under construction,” a detailed account; prepaid