Annex: 1?Supplementary Provisions of Accounting System for State-owned Construction Units
2?Accounting Processing Measures for Enterprise Infrastructure Businesses
Supplementary Provisions of Accounting System for State-owned Construction Units
According to the Ministry's "Notice on the Issuance of Several Provisions on Financial Management of Capital Construction" (Cai Ji Zi Zi 〔1998〕 No. 4), the accounting processing of the relevant accounting measures for the state-owned construction units are supplemented as follows:
The following are added to the accounting measures for state-owned construction units.
I. Accounting
(a) the "joint appropriation" account to "project capital" account, accounting for operating projects received from investors to invest in the project capital.
When receiving project capital from investors, debit the "bank deposits" account and credit the "project capital" account. Expenditures, debit "construction and installation project investment" and other accounts, credit "bank deposits" account. When the project is completed and delivered for use, debit the account of "Capital for Delivery and Use" and credit the account of "Investment in Construction and Installation Works". After the completion of the project and its delivery, when the new accounts are established at the beginning of the next year, the "project capital" account shall be debited and the "assets delivered for use" account shall be credited. Completion of the project, the balance of funds transferred to the production enterprise, debit "project capital" and other subjects, credit "bank deposits" and other subjects.
"Project capital" account should be set up "national capital", "corporate capital", "individual capital
(b) the addition of "project capital surplus" account, accounting for operating projects to obtain the project capital surplus. Including the actual amount of investor contributions over the difference between its registered capital, the acceptance of donated property and so on.
The funds invested by the investor, according to the actual amount received, debit "bank deposits" and other subjects, according to the contractual contribution, credit "project capital" account, according to the actual amount of paid contributions over the difference between its registered capital, credit "The project capital surplus" account.
Receive cash donated by investors, debit "cash", "bank deposits" account, credit "project capital surplus" account; receive materials donated by investors. Materials, should be provided by the donor according to the relevant documents or the market price of similar materials and supplies, debit "inventory materials", "scrap equipment", "equipment investment" and other subjects, credit "The project's capital surplus.
After the project is completed and delivered, the new accounts should be established at the beginning of the next year, debit "project capital surplus" and other accounts, credit "delivery of assets for use" account.
The "project capital surplus" account should be set up according to the formation of the type of ledger for detailed accounting.
(C) the addition of "to be written off infrastructure expenditure" account, accounting for non-operational projects occurring in the river clearing, channel dredging, fly sowing afforestation, subsidized mass afforestation, soil and water conservation, urban greening, cancellation of the feasibility of the project fee and project scrapping, etc. can not form part of the assets of the investment expenditures. Formation of assets part of the above investment expenditures, not accounted for in this account, should be accounted for in the "construction and installation project investment" and other subjects.
Non-operating projects incurred in the river clearing, channel dredging, fly sowing afforestation, subsidized mass afforestation, soil and water conservation, urban greening and other expenditures, debit the "to be written off infrastructure expenditure" account, credit "bank deposits" and other subjects. Feasibility study fees incurred for canceled projects are debited to the account of "Infrastructure Expenditure to be Write-off" and credited to the account of "Amortized Investment - Feasibility Study Fees". As a result of natural disasters and other causes of the project as a whole, the net loss of the formation of scrapped, reported for approval, debit "to be written off infrastructure expenditure" account, credit "construction and installation project investment" and other subjects.
The pending write-off of infrastructure expenditures, should be eliminated at the beginning of the next year, debit "infrastructure appropriations - previous years' appropriations" and other subjects, credit "pending write-off of infrastructure expenditures The "capital expenditure to be written off" account is credited to the "capital expenditure to be written off" account.
This account should be set up according to the type of expenditure for detailed accounting.
(D) in the "construction and installation project investment" account, add the following accounting: the construction unit for the project supporting the construction of special facilities for the investment expenditures incurred, special facilities, including special railroad lines, special highways, special communication facilities, transmission and substation, underground pipelines, special wharves and so on.
When the construction of special facilities to incur investment expenditure, debit "construction and installation project investment" account, credit "bank deposits", "waste materials" and other subjects, special facilities, should be completed as follows After the completion of the facilities, should be dealt with in the following cases: non-operating projects built property rights do not belong to the unit of the special facilities, the transfer of investment, debit "transfer of investment" account, credit "construction and installation project investment" account, property rights belong to the unit of the special facilities, delivered as fixed assets, and then transferred to the unit of the special facilities. Specialized facilities belonging to the unit shall be delivered as fixed assets by debiting the account of "assets delivered for use - fixed assets" and crediting the account of "investment in construction and installation works"; specialized facilities constructed by operational projects shall be transferred to the investment transferred from the unit by debiting the account of "investment transferred from the unit" and crediting the account of "investment in construction and installation works". Specialized facilities not belonging to the unit, delivered as intangible assets, debited to "assets delivered for use - intangible assets" and credited to "investment in construction and installation works", and the property rights of the facilities not belonging to the unit, delivered as intangible assets, debited to "assets delivered for use - intangible assets" and credited to "investment in construction and installation works". Specialized facilities belonging to the unit, delivered as fixed assets, debit the "delivery of assets for use - fixed assets" account, credit the "construction and installation project investment" account.
(E) the addition of the "transfer out of investment" account, accounting for non-operating projects for the project supporting the completion of the property rights do not belong to the unit of the actual cost of special facilities.
Non-operating projects built by the unit's property rights do not belong to the special facilities, at the time of completion, debit the "transfer out of investment" account, credit "construction and installation project investment" account.
The transferred investment should be canceled at the beginning of the next year by debiting the account of "Infrastructure appropriation - previous year's appropriation" and crediting the account of "transferred investment".
This account should be set up according to the type of transfer out of investment ledger for detailed accounting.
(F) in the "Other Investments - Intangible Assets" account, add the following accounting: operating projects and non-operating projects for the acquisition of property rights do not belong to the unit but have the right to use the unified construction of housing and allocated to the unified construction of the unit's investment. If the property right belongs to the unit, it shall be regarded as a contracted project and be accounted for through the accounts of "prepaid project payment", "investment in construction and installation project", "project payment payable", etc., and shall not be accounted for in this account.
Construction unit.
When the construction unit allocates the investment in the construction unit, debit "other investment - intangible assets" account, credit "bank deposits" account. When the project is completed and delivered for use, debit the "delivery of assets for use" account, credit "other investment - intangible assets" account.
After the completion and delivery of the project, it should be canceled at the beginning of the next year, debit "capital appropriation - previous years' appropriation", "project capital", "To be offset infrastructure expenditure" and other accounts, credit "delivery of assets" account.
(VII) to cancel the "infrastructure appropriations - the current year's allocation of financial subsidy funds" account.
The construction unit received a financial allocation of subsidized interest funds, the original in the "infrastructure allocation - the current year's financial allocation of subsidized interest funds" account, after the cancellation of the subject, the receipt of the financial allocation of subsidized interest funds, through " Amortized investment--interest expense on borrowing" account. Construction units should be the first year and previous years have received the financial subsidy funds for reconciliation, that is, "infrastructure allocations - this year's allocation of financial subsidy funds" and "infrastructure allocations - - previous year's allocation (financial subsidy funds)" account. The balance of "Infrastructure appropriation - current year's appropriation of financial subsidized interest funds" and "Infrastructure appropriation - previous year's appropriation (financial subsidized interest)" shall be transferred to "Amortized investment - interest expense on borrowing", and debit "Infrastructure appropriation - current year's appropriation of financial subsidized interest funds". Allocations - current year's allocation of funds for financial subsidies" and "Infrastructure allocations - previous years' allocations (financial subsidies)", and credited to "Amortized investment - interest expenses on borrowings". "Amortized Investment - Interest Expenditure on Borrowings". Later, when the receipt of financial subsidies, should be offset against the cost of the project, debit "bank deposits" account, credit "amortized investment - borrowing interest expense" account.
Second, the accounting statements
(a) the balance of funds
1? In the funds occupied by the party "other investment" project, add "two, to be written off infrastructure expenditure" project and ". Third, the transfer of investment" project, respectively, reflecting the construction unit has not yet written off the pending write-off of infrastructure expenditures and transfer of investment. According to the "to be written off infrastructure expenditure" account and "transfer out of investment" account of the closing balance.
2. In the source of funds, cancel the original "8, the current year's financial subsidy funds allocation" project; the original "2, the joint allocation" project to "2, the project capital" project, and under the project to add the "2, the project capital" project, and the "2, the project capital" project, and the "2, the project capital" project. Project, and under the project to add "three, project capital surplus" project, respectively, to reflect the construction unit received investors to invest in the project capital and capital reserve. According to the "project capital" account and "project capital surplus" account of the closing balance.
Other related items in this table are postponed.
(B) Infrastructure investment table
1 in the "infrastructure investment allocations and borrowings" project belongs to the "unit allocations" column, add "national capital" column and "corporate capital" column. And "corporate capital" column, respectively, reflecting the cumulative capital invested in the project since the start of construction to the end of the year by the state and the legal person, respectively, according to the previous year's table of the column figures and "project capital" account of the current year's credit occurrence of analytical calculations and fill in.
2. Change the column of "Other Infrastructure Expenditures" under the item of "Infrastructure Investment Expenditures" to the column of "Infrastructure Expenditures to be Write-off", and add the following after this column "Transfer out investment" column, respectively, reflecting the construction unit since the start of construction to the end of this year the cumulative occurrence of pending write-off of infrastructure expenditure and transfer out investment, respectively, according to the previous year the table of the column figures and "pending write-off of infrastructure expenditure" and "transfer out investment" account. Transfers out of investment" account of the current year to analyze and fill in.
Other related items in this table are deferred.
(C) Schedule of amortized investments
The item "interest income on credits to deposits" to "interest income on deposits". "Deposit interest income" item reflects the construction unit this year, the realization of the interest income on deposits and the financial allocation of discount funds, according to the "amortized investment - borrowing interest expense" Account credit occurred in the current year to analyze the calculation and fill in.
Accounting treatment of enterprise infrastructure business
In order to adapt to the requirements of the investment and financing system reform, and to strengthen the accounting of the enterprise capital construction business, the enterprise does not implement the independent accounting of the operating construction projects related to the accounting treatment of the infrastructure business is supplemented with the following:
A. Accounting
Will be in the accounting system of enterprises in the "construction project" in the "construction project" account. "construction in progress" account (industry, transportation, commodity circulation enterprises and other accounting systems called "construction in progress", real estate, foreign economic enterprises accounting system called "fixed assets purchase and construction expenditure ", the construction enterprise accounting system called "special project expenditure", the same below), divided into "expenditure on infrastructure projects", "change project expenditure", "overhaul project expenditure", "construction expenditure" and "overhaul project expenditure". The "overhaul project expenditures" and "engineering materials" four first-class subjects.
For the capital construction business is not much or the amount of work is not large enterprises, you can still use the "construction in progress" account, and set up under this section of the relevant sub-accounts for detailed accounting.
(a) "capital works expenditure" account
1? This account accounts for enterprises to carry out capital works (including new construction, alteration and expansion projects) the actual expenditure incurred. During the capital construction according to the project estimates do not need to install the fixed assets purchased for the production of tools and appliances, the purchase of intangible assets and deferred charges, etc., not through this account.
2. In the "capital works expenditure" account, set up "construction works", "installation works", "in the installation equipment "and" amortized infrastructure expenditure "four sub-accounts.
(1) "Construction" sub-account. This sub-account accounts for enterprises in the capital construction period for the construction of housing, "buildings and other civil engineering expenditure incurred, should be in accordance with the individual projects and unit projects for detailed accounting. Mainly includes the following:
All kinds of houses and buildings and included in the housing project budget for heating, sanitation, ventilation, lighting, gas, fire and other equipment value and its installation of oil finishing works, included in the construction budget for a variety of pipelines, electricity, telecommunications, cable conductor laying works.
Equipment foundations, pillars, benches, ladders and other construction works, a variety of kiln masonry works.
Arrangement of building site for construction, demolition of original buildings and obstacles, land leveling, geological exploration stipulated in the design for construction, as well as cleaning and greening of the building site after completion of the project.
Mine excavation works, railroads, highways, bridges and other works.
Water projects, such as reservoirs, dams, irrigation canals and other projects.
Special projects such as air defense and underground construction.
(2) "Installation" sub-account. This sub-account accounts for enterprises in the capital construction period for the installation of equipment, such as labor, materials, machinery and other costs incurred. Should be in accordance with the individual projects and unit projects for detailed accounting. Mainly include the following:
Production, power, lifting, transportation, transmission and experimental, medical and other kinds of equipment that need to be installed devices, assembly works, and equipment connected to the installation of workbenches, ladders, railings, the installation of equipment being installed insulation, corrosion, heat preservation, painting and other works.
In order to determine the quality of the installation works, single equipment, system equipment for stand-alone test run and system linkage without load test run of the expenditure incurred.
(3) "In the installation of equipment" sub-account. This sub-account accounts for the capital works led to the actual cost of equipment being installed. This sub-account should be set up by the unit project ledger, and according to the equipment varieties and specifications for detailed accounting.
(4) "Amortized infrastructure expenditure" sub-account. This sub-account accounts for the capital construction period in accordance with the provisions of the cost of fixed assets should be apportioned to the cost of the expenses. Specifically include the following:
Project management costs: including capital construction staff salaries, office expenses, travel expenses, depreciation of fixed assets for capital construction, the use of tools, stamp duty and other management expenses related to the project.
Land requisition fee: refers to the land acquired through the allocation of land and the payment of compensation for ground attachments and seedlings, resettlement compensation and land reclamation costs incurred. It does not include the land use right premium paid.
Feasibility study fees: including investigation and design fees, research and test fees, feasibility study fees, etc.
Temporary facilities and facilities for the construction of a new building are not included.
Temporary facilities fees: including the temporary facilities allocated to the construction enterprise in accordance with the provisions of the lump-sum fee, as well as the enterprise's own construction of the actual expenditure on temporary facilities.
Financing costs: including interest on borrowings, bond interest, bond issuance costs, exchange losses, etc., which should be borne by the infrastructure project.
Load Joint Trial Fee: refers to a single project (workshop) in the delivery and acceptance of the previous, to carry out material trial incurred by the trial costs less the difference between the trial revenue.
Contract notary fee and project supervision fee: refers to the contract notary fee and project supervision fee paid.
Taxes: including cultivated land occupation tax and fixed asset investment direction adjustment tax.
Project loss: the loss of single project or unit project scrapped due to natural disasters and other reasons, and the inventory loss and destruction of project materials.
Others: refers to other expenses other than those mentioned above that should be included in the cost of the project, such as power supply sticker fee, commercial network fee, etc..
3. Infrastructure projects contracted by the enterprise, according to the provisions of the contract to the contracting enterprise prepayment of the project, materials, debit this account (construction or installation works - xxx project), credit "bank deposits" account. If the materials allocated to the contracting enterprise are used to offset the prepayment of provisions, debit this account (construction or installation project - x x project) and credit the "project materials" account. When the equipment to be installed is delivered to the contracting enterprise for installation, debit this account (in the installation of equipment) and credit the "project materials" account. When settling the project price with the contracted enterprise, the retroactive payment is debited to this account (construction or installation project - xxx project) and credited to "bank deposits" and "accounts payable". "Accounts Payable".
4. The enterprise's own infrastructure projects, the use of materials and supplies for the project, debit this account (construction or installation works - xxx project), credit "project materials" account. When the infrastructure project uses the raw materials of the enterprise, debit this account (construction project or installation project - xxx project), credit "raw materials", "tax payable - xxx project", "VAT payable (input tax)", "VAT payable (input tax)", "VAT payable (input tax)", "VAT payable (input tax)". -VAT Payable (Input Tax Transfer)". Enterprises adopting planned cost for daily accounting of materials should also allocate material cost differences. When the products of the enterprise are used in the infrastructure project, debit this account (construction project or installation project - xxx project) and credit "finished products", "tax payable - value-added tax payable (output tax transfer)".
When you use the equipment to be installed, debit this account (the equipment being installed) and credit the "construction materials" account.
The wages of employees to be borne by the infrastructure project are debited to this account (construction or installation project - xxx project) and credited to the "wages payable" account.
The auxiliary production department of the enterprise for the project to provide water, electricity, equipment installation, repair, transportation and other labor services, should be based on the actual cost of the month, debit this account (construction or installation works - xxx project), credit "production costs - auxiliary production costs" and so on. -Auxiliary production costs" and so on.
5. The project management fee, land acquisition fee, feasibility study fee, temporary facilities fee, notary fee, supervision fee, etc. incurred in the infrastructure project are debited to this account (amortized infrastructure expenditures), and credited to "bank deposits" and other accounts.
Taxes on infrastructure projects are debited to this account (amortized infrastructure expenditures) and credited to the accounts of "taxes payable" and "bank deposits".
As a result of natural disasters and other causes of the single project or unit project scrapped or destroyed, after deducting the value of the residual material and the negligent person or the insurance company, such as compensation for the net loss, reported and approved to continue construction of the project cost, debit this account (to be amortized infrastructure expenditure), credit the account (construction or installation works -). ××x x project).
Project materials during the construction of the loss and damage, reported for approval, debit this account (amortized infrastructure spending), credit "project materials" account. The project materials in surplus, make the opposite accounting entries.
The expenses incurred for the load test run before the delivery of the infrastructure project are debited to this account (amortized infrastructure expenditures) and credited to the accounts of "bank deposits" and "raw materials", etc. The income from the test run is reversed. The trial revenue, make the opposite accounting entry.
The interest on borrowings for infrastructure projects, should be based on the accrued interest, respectively: the fixed assets have not yet been delivered and used before the occurrence of the cost of fixed assets under construction, debit this account (amortized infrastructure expenditures), credit "long-term borrowing", "bonds payable "and other subjects; are fixed assets occurring after the delivery and use of the current profit and loss, debit the "financial expenses" account, credit "long-term loans", "bonds payable "
This is the first time that a company has been able to use this technology in its business.
Infrastructure projects with foreign currency borrowing, due to exchange rate changes in the exchange rate loss, belonging to the fixed assets have not yet been delivered before the use of the fixed assets, the cost of fixed assets under construction, debit this account (amortization of infrastructure expenditures), credit the "long-term borrowing" account; fixed assets delivered after the use of the fixed assets, to the profit and loss of the current period, debit the "finance costs" account, credit the "long-term borrowing" account. When the fixed assets are delivered and used, it will be recognized as profit and loss of the current period, and debited to the account of "Finance Expenses" and credited to the account of "Long-term Borrowing". If the exchange gain occurs, make the opposite accounting entry.
6. After the completion of the infrastructure project should be cleaned up, the remaining materials have been issued should be returned to the warehouse, debit the "project materials" and other subjects, credit the account.
When the infrastructure project is completed and delivered for use, the enterprise should calculate the cost of fixed assets delivered for use, and prepare a schedule of property delivered for use. The cost of fixed assets delivered for use shall be calculated as follows:
(1) The cost of fixed assets such as houses, buildings, lines, etc., including: the cost of construction work, apportioned amortized infrastructure expenditures.
(2) The cost of fixed assets such as power equipment and production equipment, including: the actual cost of equipment to be installed; the cost of installation work; the cost of construction work such as equipment foundations and pillars, or the cost of masonry boilers and all kinds of special furnaces; and assessable pending amortization of infrastructure expenditures.
The allocation method of the pending amortized infrastructure expenditures can be calculated according to the following formula:
(1) Allocation according to the actual allocation rate. Applicable to construction projects where the construction period is short and all individual works of the entire project are completed at once.
The actual allocation rate = the balance of amortized capital expenditures ÷ (balance of construction projects ＋ balance of installation projects ＋ balance of installation equipment ＋ balance of installation projects ＋ balance of installation equipment) × 100%
(2) According to the estimated allocation rate. Applicable to the construction of a long period of time, the construction of a single project completed and put into operation in stages.
Estimated allocation rate = (estimated total of the items of amortized infrastructure expenditures - which can be directly allocated part) ÷ (estimated total of construction, installation and the need to install equipment investment) × 100%
(3) a fixed asset should be allocated to the amortized infrastructure expenditures = the cost of the fixed asset of the construction, installation and the need to install equipment costs. The total cost of construction, installation and equipment to be installed for the fixed asset × allocation rate
The enterprise carries forward the cost of the infrastructure project according to the schedule of property to be delivered for use, and debits the account of "Fixed Assets" and credits the account of "Fixed Assets".
7. The closing balance of this account reflects the actual expenditures incurred by the enterprise for the unfinished infrastructure projects.
(B) "change the project expenditure" account
1? This account accounts for enterprises to carry out renewal and transformation projects (including technological transformation, fixed asset improvement, decoration, renovation and other projects, the same below) the actual expenditure incurred. For the renewal and transformation of the project prepared but not yet used in the project materials, equipment, etc., not in this account, should be accounted for through the "project materials" account.
2. Enterprises to carry out modernization and reconstruction projects, engineering materials, engineering staff wages, contracted works to pay the price of the project, should be borne by the project interest on borrowing, foreign exchange losses, taxes, and other related costs and expenses, debit this account, credit "engineering materials, "Salary Payable", "Bank Deposit", "Long-term Borrowing", etc. When the project is completed and delivered for use, it is debited to "Project Materials", "Salary Payable", "Bank Deposit" and "Long-term Borrowing". When the project is completed and delivered to use, debit the "fixed assets" and other subjects, credit account.
3 This account should be set up according to the individual project and unit project ledger, detailed accounting.
4?The closing balance of this account reflects the actual expenditure incurred in the unfinished renewal and reconstruction projects.
(C) "Major repair works expenditure" account.
1? This account accounts for the actual expenditure incurred by the enterprise to carry out major repair works. Prepared for the overhaul project, but not yet used materials and supplies, not accounted for in this account, should be accounted for through the "project materials" account.
2. Overhaul project expenses incurred by the enterprise, debit this account, credit "bank deposits", "project materials", "wages payable" and other subjects. After the completion of the overhaul project, carry forward the overhaul project expenditures, debit "amortized expenses", "deferred assets", "withholding costs" account, credit account.
3 This account should be set up according to the type of overhaul project ledger, for detailed accounting.
4? The closing balance of this account, reflecting the actual expenditure incurred in the overhaul project has not been completed.
(D) "Project Materials" account
1? This account accounts for the capital works, changes in the project and major repair works for the materials purchased, as well as has not yet been delivered to the installation of the need to install the actual cost of the equipment. Prepayments for large equipment and tools and implements purchased for production preparation during the capital construction period based on project estimates are also accounted for in this account. Purchase of equipment that does not require installation is not accounted for in this account, should be accounted for through the "fixed assets" account.
2. This account should be set up "special materials", "special equipment" and "prepaid large-scale equipment", "for the production of tools and appliances" and other details. Tools and appliances for production" and other sub-accounts.
3) When the purchase of construction materials, debit this account, credit "bank deposits" and other accounts.
When prepaying for large equipment, debit this account (prepayment for large equipment), credit "bank deposits" account, receive the equipment and make up for the equipment payment, debit this account (special equipment), credit account (prepayment for large equipment) and "bank deposits" account. The "bank deposit" account.
When the project to use the project materials, debit the "infrastructure expenditure", "change the project expenditure", "overhaul project expenditure" account, credit account. Upon completion of the project, the remaining materials should be withdrawn from storage, making the opposite accounting entry.
When the infrastructure project is completed and the tools and instruments prepared for production are delivered for use, debit the "low value consumables" account and credit the account.
The remaining engineering materials after the completion of the project, such as the transfer of the enterprise's inventory, debit "raw materials", "tax payable - payable VAT (input tax)" and other subjects, credit the account; if the project is completed, the remaining materials will be transferred to the enterprise's inventory, debit "raw materials", "tax payable - payable VAT (input tax)" and other subjects, credit the account. The first item of input tax is carried forward, debited to "Taxes Payable - VAT Payable (Input Tax)" and credited to "Other Business Income and Expenditures" when the item is sold.
4. Surplus, deficits, scrapped, damaged construction materials, less the insurance company, the negligent part of the compensation, the project has not yet been completed, the cost of the construction project is credited or reduced; the project has been completed, it is included in the non-operating income and expenditure.
5. The closing balance of this item reflects the actual cost of specialized materials and equipment to be installed and the actual cost of tools and implements to be prepared for production but not yet delivered, which were purchased for the project but not yet used.
(E) "other infrastructure expenditure register"
Enterprises should set up "other infrastructure expenditure register", special register of infrastructure projects occurring in the project budget estimates but not through the "infrastructure project expenditure" account. Expenditures on infrastructure projects" account for other expenditures, including the estimated content of the project in accordance with the construction of the purchase of equipment that do not need to be installed, ready-made housing, intangible assets, and the occurrence of deferred charges and so on. When the enterprise incurs the above expenditures, it shall account for them through the accounts of "Fixed Assets", "Intangible Assets" and "Deferred Assets", but at the same time, it shall account for them in the account of "Other Infrastructure Expenditures". Other Capital Expenditures Docket".
Second, the accounting statements
Revise the "Balance Sheet" of Form 01 of Huigong (or Huishang, etc.), and add Schedule 3 of Form 01 of Huigong (or Huishang, etc.), "Schedule of Infrastructure Projects", Schedule 4 of Form 01 of Huigong (or Huishang, etc.), "Schedule of Infrastructure Investments", and "Schedule 4 of Form 01 of Huishang (or Huishang, etc.)". Schedule 4 of Form 01 of the Conference of Public Works (or Conference of Commerce, etc.) and Schedule 5 of Form 01 of the Conference of Public Works (or Conference of Commerce, etc.) "Schedule of Infrastructure Investment" and "Schedule of Infrastructure Borrowings".
(a) Balance Sheet
Cancel the original "construction in progress" item in this table, and add "expenditure on capital works" and "expenditure on alteration works", "Expenditure on capital works", "Expenditure on alteration works", "Expenditure on overhaul works" and "Engineering materials" are added to reflect the actual costs of infrastructure works, alteration works and overhaul works not yet completed and the actual costs of engineering materials not yet utilized at the end of the period respectively. It should be based on the closing balances of "Expenditure on Infrastructural Works", "Expenditure on Alteration Works", "Expenditure on Major Repair Works" and "Engineering Materials" respectively. The closing balances of the accounts of "Construction in Progress" are still used. Enterprises still using the "construction in progress" account, should be analyzed according to the closing balance of the relevant sub-accounts to fill in.
(B) Schedule of capital works
This table reflects the construction and completion of capital works, the preparation of this table in order to assess the construction progress of the construction project and the implementation of the budget estimates.
The method of filling in this table is as follows:
1? "Individual projects and costs" column, in accordance with the construction project budget estimates listed in the individual projects and the cost of filling in the rows.
2? "Start date" column, according to the actual start date of the project.
3? "Estimates" column, according to the number of approved project estimates are filled in individual projects.
4? "Completed infrastructure projects" column, reflecting the completion and delivery of the actual cost of infrastructure projects, according to the "infrastructure expenditure" account credit incurred by a single project line by line.
5? "Construction" column, reflecting the actual cost of construction work has not been completed. According to the "Infrastructure Project Expenditures" account belongs to the "construction" line item of the closing debit balance of the individual projects are analyzed and filled in line by line.
6? "Installation" column, reflecting the actual cost of the installation project has not been completed. According to the "capital works expenditure" account belongs to the "installation works" line item of the closing debit balance of the individual projects are analyzed and filled in line by line.
7? "In the installation of equipment" column, reflecting the capital works received, the actual cost of equipment being installed. According to the "infrastructure expenditure" account belongs to the "in the installation of equipment" sub-accounts of the closing debit balance of the individual projects, respectively, line by line to analyze and fill in.
8? "Amortized infrastructure expenditures" column, reflecting the construction of infrastructure projects during the construction period should be apportioned to the value of assets delivered to the use of the cost of expenditures. This column is not divided into rows to fill in, only fill in a total, according to the "infrastructure expenditure" account belongs to the "amortized infrastructure expenditure" line item at the end of the debit balance to fill in.
9? "Subtotal" column, according to the total of columns 4 to 7.
10? "Engineering materials" column, reflecting the actual cost of engineering materials purchased for infrastructure projects but not yet used. This column is not divided into rows to fill in, only fill in a total, according to the "engineering materials" account ending balance (should be deducted for the production of tools and appliances for the actual cost of preparation) to analyze and fill in.
11? "Total" column, reflecting the actual cost of infrastructure projects not yet completed. Calculated from the total of columns 8 and 9.
(C) infrastructure investment table
This table summarizes the sources of investment to reflect the enterprise infrastructure projects, infrastructure projects, such as the actual expenditure. The preparation of this table is to assess the construction project annual investment plans and budget estimates implementation.
The method of filling in this table is as follows:
1? "Sources of funds for infrastructure" category of projects, reflecting the funds used by enterprises for construction projects, according to "paid-in capital", "long-term loans" and "payables". "Long-term loans" and "bonds payable" and other relevant records to analyze and fill in. Among them, the "cumulative incidence" column, according to the previous year's figures in this table column plus the "current year's incidence" column figures to fill in the total.
2. "Infrastructure Expenditures" category of projects, reflecting the actual expenditure on infrastructure projects. According to the "infrastructure expenditure" account and its related sub-account records and "engineering materials" account records are analyzed and filled. Among them, the "cumulative incurred" column, according to the previous year's figures in this table column plus the "current year's incurred" column figures to fill in the total.
3? "Other infrastructure expenditure" category of projects, reflecting the enterprise in the process of capital construction, although not through the "infrastructure expenditure" account, but constitutes the construction of the project estimates of other expenditures. According to the "engineering materials - tools and implements for production preparation" subject and "other infrastructure expenditures check book" records, fill in the separate items.
(D) infrastructure borrowing table
This table reflects the enterprise in accordance with the provisions of the borrowing from various sources for capital construction. This table is based on the "long-term loans" and "short-term loans" subject to analyze and calculate the relevant records.