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(four) infrastructure units should carefully clean up the balance of funds before handling the final accounts.
Inventory equipment, materials and self-use fixed assets that should be handled according to the strain price should be handled publicly, accounts receivable and accounts payable should be cleared in time, and the cleared surplus funds should be transferred to the relevant assets of the production enterprise accordingly.
Five, do a good job in financial accounting management
Financial accounting management is the core of capital construction financial management system. Capital construction units should set up financial institutions and accounting books according to relevant laws and regulations, standardize the financial accounting of capital construction, and truly reflect the completion of capital construction investment.
Strict expenditure items and scope, especially the prepaid expenses that affect the value of assets, should be legal, compliant and reasonable.
All income should be strictly accounted for, and off-balance-sheet accounts and small treasuries should be eliminated. Other incomes such as engineering coal income, various claims and liquidated damages formed in the process of capital construction should be included in the capital construction income. During the trial operation, the capital construction income is determined by the net income after deducting the sales expenses and other expenses and sales taxes from the actual sales income of the products. Capital construction income shall be subject to enterprise income tax according to law, and after-tax income shall offset the project cost accordingly. The deposit interest income during the construction period of the construction project is included in the deferred investment, which offsets the project cost.
After the completion of the project, the investment to be amortized should be allocated strictly according to the regulations, and the part that cannot be allocated to each fixed asset project should be included in the expenses at one time in the month when it is handed over to production.
Reasonable design of capital construction financial statements. Infrastructure units shall submit financial statements on a monthly basis, which are divided into infrastructure financial statements and production financial statements. Financial statements of capital construction include capital balance sheet, capital construction investment table, deferred investment schedule, capital construction loan table, main index table, capital construction investment table this year, etc. In addition, it is necessary to provide a detailed list of capital construction investment, a balance list of subjects, a detailed list of management expenses of the construction unit and financial statements. At the end of the year, each infrastructure unit shall prepare the annual financial final accounts, and do a good job in analyzing and evaluating the investment effect, including the completion of various economic and technical indicators.
Six, do a good job in the final financial statements.
The financial final accounts of capital construction projects are the correct verification of the value of new fixed assets, the final reflection of the achievements of capital construction projects, and the basis for handling the procedures for the delivery and use of fixed assets, which will directly affect the operating results of enterprises in future periods. In the final accounts stage of the project completion, the infrastructure unit should conscientiously implement the relevant financial accounting methods, be serious about financial discipline, and realistically prepare the final accounts of the infrastructure project completion, so as to ensure timely preparation, accurate figures and complete contents.
If a single project is completed and has the delivery conditions, it shall entrust an intermediary agency to carry out the project audit and issue a final report on the completion of the single project. After the completion of all construction projects, the final financial statements shall be prepared. In principle, infrastructure units should complete the preparation of final financial accounts within a certain period after the completion of the project.
Infrastructure units should conscientiously do a good job in the clean-up work before preparing the financial accounts of infrastructure projects. The clean-up work mainly includes the collection and arrangement of archives of capital construction projects, financial treatment, inventory and verification of property and materials, and the cleaning of creditor's rights and debts, so as to ensure that the accounts are consistent with each other. All kinds of materials, equipment, tools, appliances, etc. , should be registered for future reference, strengthen management, are not allowed to arbitrarily occupy or misappropriate.
Prepare, sort out and keep final accounts. The contents of the final financial accounts of construction projects mainly include the following three parts: First, the final financial accounts of capital construction projects, including the summary table of capital construction projects, the final financial accounts of capital construction projects, the summary table of assets delivered and used by capital construction projects, the list of assets delivered and used by capital construction projects (namely, the list of funds allocated), the summary table of investment year by year, the completion table of project investment and quantities year by year, and the list of unfinished projects. The second is the final financial statement of completion, which mainly includes: general situation of capital construction projects, accounting and financial treatment, clearing of property and materials, clearing of creditor's rights and debts, source of capital construction funds, expenditure and balance, analysis and calculation of main technical and economic indicators, suggestions on problems in capital construction project management and final accounts, differences between final accounts and budgetary estimates, and reasons analysis. 3. Other materials, mainly including feasibility study report, preliminary design, budget adjustment and its approval documents, bidding documents (books), investment plans over the years, project budgets approved by relevant departments, completion acceptance reports, and other relevant approvals and materials.