The rented land and i establish the building and there are conflict with the contraction company no complete the building -what the assets entry ?

The rented lan will be treated as a fixed asset under rented fixed assets if the contractial period more than one year. Regarding the building, you will record all the expenditure as assets under creation

Since asset has not come into existence you cannot recognise building as Fixed asset. Therefore the payments made to construction company for constructing building on rented land should be treated as Capital Work in Progress. That is;

Capital Work in Progress A/c.       Dr

  To Bank

deferred charges 

when the asset finish 

closed with asset