（1）
承购人支付首付款，应依据销售不动产发票记账联，收款收据记账联，现金缴款单或银行收账通知等收账证明，进行账务处理：
借：银行存款 700000 贷：预收账款 700000 （2）
商品房按揭贷款到账，应依据银行收账通知等收账证明进行账务处理：
借：银行存款 990000 其他货币资金——按揭保证金户 110000 贷：预收账款 1100000 （3）
承购人违约，贷款银行从按揭保证金户扣款，应依据贷款银行扣款证明进行账务处理：
借：其他应收款——X 6500 贷：其他货币资金——按揭保证金户 6500 （4）
承购人补缴还款额，依据银行书款证明进行账务处理：
借：其他货币资金——按揭保证金 6500 贷：其他应收款——X 6500 （5）
按揭保证金解冻，依据银行转款单据进行账务处理：
借：银行存款 110000
贷：其他货币资金——按揭保证金户 110000 When
you are old and grey and full of sleep, And nodding by the fire, take down this book, And slowly read, and dream of the soft look Your eyes had once, and of their shadows deep; How many loved your moments of glad grace, And loved your beauty with love false or true, But one man loved the pilgrim soul in you, And loved the sorrows of your changing face; And bending down beside the glowing bars, Murmur, a little sadly, how love fled And paced upon the mountains overhead And hid his face amid a crowd of stars.
The furthest distance in the world Is not between life and death
But when I stand in front of you Yet you don't know that I love you.
The furthest distance in the world Is not when I stand in front of you Yet you can't see my love
But when undoubtedly knowing the love from both Yet cannot be together.
The furthest distance in the world Is not being apart while being in love But when I plainly cannot resist the yearning Yet pretending you have never been in my heart. The furthest distance in the world Is not struggling against the tides But using one's indifferent heart To dig an uncrossable river For the one who loves you.
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