#timeshare

Timeshare

Accounting for timeshare and vacation ownership resorts, including maintenance fees, special assessments, and reserve fund management

分时度假与度假产权会计核算：维护费、特别摊派与储备金管理

维护费、特别摊派和储备金需要分别设立独立账簿——混用账目正是分时度假和度假产权度假村在储备金耗尽后，常常向每位业主发出平均高达1800美元甚至更多的意外摊派通知的根本原因。