State Council ministries, commissions and bureaus, provinces, autonomous regions, municipalities directly under the Central Government, municipalities with separate plans, the Xinjiang Production and Construction Corps Department of Finance (Bureau):
In order to adapt to the reform of the investment and financing system and the reform of the enterprise system
In order to meet the requirements of the reform of the investment and financing system and the reform of the enterprise system, according to the "State Council on the trial implementation of the capitalization system of fixed asset investment projects notice" (Guofa [1996] No. 35) and the Ministry of the "on the issuance of & lt; capital construction financial management of a number of provisions & gt; notice" (Cai Ji Zi [1998] No. 4), we are on the current "state-owned construction units accounting system" and sub-industry enterprise accounting system, the accounting treatment of capital construction business has made the accounting treatment. We have made supplementary provisions for the accounting treatment of capital construction business in the existing Accounting System for State-owned Construction Units and the Accounting Treatment for Enterprise Infrastructure Business. The Supplementary Provisions to the Accounting System for State-owned Construction Units are applicable to state-owned construction units that practise independent accounting, and the Measures for the Accounting Treatment of the Infrastructure Business of Enterprises are applicable to operational construction projects of enterprises that do not practise independent accounting. The Supplementary Provisions on the Accounting System for State-owned Construction Units and the Accounting Treatment for Enterprise Infrastructure Businesses are hereby issued to you, and you are requested to arrange for the implementation of the Supplementary Provisions for State-owned Construction Units and the Accounting Treatment for Enterprise Infrastructure Businesses as of January 1, 1998 for the construction units or enterprises to which they belong. Please feel free to write to the Ministry if you have any problems in the implementation.
Attachment: I. Supplementary Provisions of Accounting System for State-owned Construction Units
II. Accounting Treatment for Enterprise Infrastructure Businesses
Ministry of Finance
June 8, 1998
Attachment I:
Supplementary Provisions of Accounting System for State-owned Construction Units
According to the "Supplementary Provisions of Accounting System for State-owned Construction Units" of the Ministry of Finance, the Ministry has issued the "Supplementary Provisions of Financial Management of Capital Construction Regulations and Regulations", which is a document of the Ministry of Finance. Circular on Issuing < Several Provisions on Financial Management of Capital Construction>" (Cai Ji Zi [1998] No. 4), the following is added to the accounting treatment of state-owned construction units:
I. Accounting Accounts
(1) Changing the subject of "Associated Appropriation" to the subject of "Project Capital" to account for the operating capital of the project, and then replacing it with the subject of "Project Capital" to account for the operating costs of the project. "account, accounting for operating projects received from investors to invest in the project capital.
When the project capital is received from the investor, it is debited to the account of "bank deposits" and credited to the account of "project capital". Expenditures, debit "construction and installation project investment" and other accounts, credit "bank deposits" account. When the project is completed and delivered for use, debit "assets delivered for use" and credit "investment in construction and installation works". After the project is completed and put into use, when new accounts are established at the beginning of the next year, the "project capital" account should be debited and the "assets put into use" account should be credited. Completion of the project, the balance of funds transferred to the production enterprise, debit "project capital" and other accounts, credit "bank deposits" and other accounts.
"Project capital" account should be set up "national capital", "corporate capital", item, credit "construction and installation project investment "account.
(E) the addition of "transfer out of investment" account, accounting for non-operational 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 constructed 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 "capital appropriation, D, D prior years 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 investment? D? D 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 contracted works and be accounted for through the accounts of "Prepayment for Construction Works", "Investment in Construction and Installation Works" and "Payable for Construction Works", but not accounted for under this account.
Construction
Construction unit to pay the investment of the unified construction unit, debit "other investment?D?D intangible assets" account, credit "bank deposits" account. When the project is completed and put into use, debit the "delivery of assets for use" account, credit "other investment D?D intangible assets" account.
After the project is completed and delivered. Should be eliminated at the beginning of the next year, debit "infrastructure appropriations?D?D previous year's appropriations", "project capital", "to be offset by infrastructure expenditure" and other subjects, credit "Delivered Assets".
(7) Cancel the "Infrastructure appropriations?D?D current year financial subsidy funds appropriations" account.
Construction units received financial disbursement of interest funds, originally in the "infrastructure allocation? After the abolition of the subject, the receipt of financial subsidies, through the "amortized investment? D? D borrowing interest expense" account. The construction unit should first be the current year and previous years have received the financial interest funds for reconciliation. That is, the balances of the accounts of "Infrastructure appropriation D?D?D current year's appropriation of financial subsidy funds" and "Infrastructure appropriation D?D?D previous year's appropriation (financial subsidy)" shall be transferred to the account of "Amortized investment D.D.D borrowing interest expenses". The balance of "Interest expense on borrowings" is transferred to the "Amortized investment" account. Debit the accounts of "Infrastructure appropriations, D.D.D current year's appropriations for fiscal subsidy funds" and "Infrastructure appropriations, D.D.D prior years' appropriations (fiscal subsidy)", and credit the account of "Amortized investment, D.D.D interest expenses on borrowings". ". When the financial subsidy funds are received in the future, the cost of the project should be reduced by debiting the "bank deposits" account and crediting the "amortized investment D D borrowing interest expenses" account.
Second, the accounting statements
(a) Balance Sheet
1. In the funds occupied by the "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 "pending write-off of infrastructure expenditure" account and "transfer out of investment" account, respectively, 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. Project, and under the project to add "three, the project capital reserve" project, respectively, reflecting the construction unit received investors to invest in the project capital and capital reserve. According to the "item only capital" account and "project capital surplus" account of the closing balance.
Other related items in this table are deferred.
(B) infrastructure investment table
1. In the "infrastructure investment allocations and borrowing" project belongs to the "unit allocations" column, add the "national capital" column And "legal person capital" column, reflecting the cumulative capital invested in the project by the state and legal person since the start of construction to the end of this year, respectively, based on the previous year's figures in this column of the table and "project capital" account of the current year's credits to analyze the calculation of the filling.
2. Change the column of "Other Infrastructure Expenditures" of "Infrastructure Investment Expenditures" to "Infrastructure Expenditures to be Write-off". And in this column after the addition of "transfer out of investment" column, respectively, reflecting the construction unit since the start of construction to the end of the year the cumulative occurrence of pending write-off of infrastructure expenditures and transfer out of investment, respectively, according to the previous year the table of the column figures and "pending write-off of infrastructure expenditures" and "transfer out of investment".
This table is analyzed and filled in according to the figures in this column of the previous year and the current year's debit amount of the "capital expenditures to be written off" and "transferred out investment" accounts.
Other related items in this table are carried forward.
(C) Schedule of Amortized Investments
Replace the item "interest income from credits to deposits" with the item "interest income from deposits". "Deposit interest income" item reflects the construction unit this year to realize the interest income on all deposits and the financial allocation of discount funds, according to the "amortized investment? D? D borrowing interest expense" account this year's credits occurring in the analysis of the calculation.
Annex II:
Enterprise infrastructure business accounting treatment
In order to adapt to the requirements of the reform of the investment and financing system, and to strengthen the accounting work of the enterprise's 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:
One of the accounting items
will be the "in the enterprise" in the accounting system, the "in the enterprise" in the accounting system, the "in the enterprise" in the "in the enterprise" in the "in the enterprise" in the "in the enterprise" in the accounting system. Accounting system of the "construction in progress" account (industry, transportation, commodity circulation enterprises and other accounting system called "construction in progress", real estate, foreign economic enterprises accounting system called "the same asset purchase and construction expenditures) ", the construction enterprise accounting system called "special project expenditure", the same below), divided into "infrastructure expenditure", "change project expenditure", "overhaul project expenditure", "construction expenditure" and "overhaul project expenditure".
For the capital construction business is not much or the amount of work is not large enterprises, 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" subject
1. This account 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 budget estimates do not need to install fixed assets, tools and equipment for production preparation, the purchase of intangible assets and deferred charges incurred, etc., not through this account.
2. Under 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 houses, buildings and other civil engineering expenditures incurred, should be in accordance with the individual projects and unit projects for detailed accounting. Mainly includes the following:
Various 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 project budget for a variety of pipelines, electric power, telecommunications, cable conductor laying works.
Equipment foundations, pillars, benches, ladders and other construction works, various kiln masonry works, etc..
The arrangement of building sites for construction, the removal of original buildings and obstacles, land leveling, geological exploration stipulated in the design for construction, and the cleaning and greening of building sites after the completion of the project.
Mine excavation works, railroads, highways, bridges and other works.
Water conservancy works, such as reservoirs, dams, irrigation canals and other works.
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 includes the following.
Production, power, lifting, transportation, transmission and experimental, medical and other kinds of devices that need to install equipment, 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.
Expenditures incurred for the determination of the quality of the installation works, the stand-alone test run and the system linkage no-load test run of the single equipment and system equipment.
(3) "in the installation of equipment" sub-account. This sub-account prism calculates the actual cost of infrastructure projects led to the equipment being installed. This sub-account should be set up according to the unit project ledger, and according to the equipment varieties and specifications for detailed accounting.
(4) "amortized infrastructure expenditure" sub-account. This sub-account is calculated in accordance with the provisions of the capital construction period should be apportioned to the cost of the fixed assets of the expenses. Specifically include the following:
Engineering 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 Acquisition Fee: refers to the compensation fees for ground attachments and seedlings, resettlement compensation fees and land reclamation fees incurred when the land is acquired through allocation. It does not include the land use right concession paid.
Feasibility study fee: including survey and design fee, research and test fee, feasibility study fee, etc.
Temporary Facilities Fee: including the temporary facilities lump sum fee allocated to the construction enterprise in accordance with the regulations, and the actual expenditure on temporary facilities incurred by the enterprise for its own construction.
Financing costs: including interest on borrowings, interest on bonds, bond issuance costs, exchange losses, etc., which should be borne by the infrastructure project.
Load joint commissioning fee: refers to the single project (workshop) in the delivery of acceptance before the commissioning of material for commissioning the commissioning costs incurred minus the difference between the commissioning revenue. Contract Notary Fee and Engineering Supervision Fee: refers to the contract notary fee and engineering proctor fee paid.
Taxes: including farmland occupation tax and fixed asset investment direction adjustment tax.
Project losses: losses due to natural disasters and other reasons for the scrapping of individual projects or unit projects, and losses and damages of project materials.
Other: refers to other costs other than those mentioned above that should be included in the cost of the project, such as power supply sticker fees, commercial network fees, etc..
3. The enterprise contracted infrastructure projects, according to the contract provisions of the contract to the contracting enterprise prepayment of the project, materials, debit this account (construction or installation works? D? D x x project), credit "bank deposits" account. If the materials allocated to the contracting enterprise are used as prepayment for materials, debit this account (construction or installation project? D?D××project) and credit the account "construction materials". 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 "construction materials" account. When settling the project price with the contracted enterprise, the back payment of the project, debit this account (construction or installation project? D? D x x project), credit "bank deposits", "accounts payable" account.
4. The enterprise's own infrastructure projects, the use of materials and supplies for the project, debit this account (construction or installation projects? D? D x x project), credit "project materials" account. When the raw materials of the enterprise are used for the infrastructure project, debit this account (construction or installation project?D?D××project) and credit the accounts of "raw materials" and "tax payable?D?D value-added tax payable (transfer of input tax)". 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, this account (construction or installation project?D?D×× project) is debited, and the accounts of "finished products" and "tax payable?D?D value-added tax payable (output tax amount)" are credited.
When receiving equipment to be installed, debit this account (equipment being installed) and credit the "construction materials" account.
The wages of the employees to be borne by the infrastructure project are debited to this account (construction or installation project?D?D×× 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 services, should be based on the actual cost of the month, debit this account (construction or installation project? D? D? D? D? x x project), credit "production costs? D? D? D? D? auxiliary production costs" and other accounts.
5. The project management fee, land requisition fee, feasibility study fee, temporary facilities fee, notary fee, supervision fee, etc. incurred in the infrastructure project are debited to this account (amortized infrastructure expenditure), and credited to "bank deposit" and other accounts.
Taxes on infrastructure projects are debited to this account (amortized infrastructure expenditures) and credited to "taxes payable" and "bank deposits".
When a single project or unit project is scrapped or damaged due to natural disasters, the net loss after deducting the value of residual materials and compensation from the negligent person or insurance company, etc., is reported and approved to be credited to the cost of the project to be continued, and is debited to this account (amortized infrastructure expenditures), and credited to this account (construction or installation projects? D?D?D×Works×Projects).
Project materials in the construction period of the loss and damage, reported for approval, debit this account (amortized infrastructure spending), credit "project materials". Surplus construction materials, make the opposite accounting entry.
The expenses incurred for the load test run before the delivery of infrastructure projects are debited to this account (amortized infrastructure expenditure) and credited to "bank deposits" and "raw materials". The trial revenue, make the opposite accounting entry.
Interest on borrowed funds for infrastructure projects should be handled separately according to the accrued interest: fixed assets not yet delivered before use, the cost of fixed assets under construction, debit this account (amortized infrastructure expenditure), credit "long-term loans", "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 "
Infrastructure projects with foreign currency borrowing, due to exchange rate changes in the exchange rate loss that occurs before the delivery of the fixed assets are not yet delivered to the use of the cost of fixed assets under construction, debit this account (special amortization of infrastructure expenditures), credited to the "long-term borrowing" account; fixed assets delivered to the use of the fixed assets occurring in the current profit and loss, 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, make the opposite accounting entry.
6. Infrastructure projects should be cleaned up after the completion of the remaining materials have been issued should be returned to the warehouse, debit "project materials" and other subjects, credit account.
When the infrastructure project is completed and delivered for use, the enterprise should calculate the cost of fixed assets delivered for use, the preparation of property schedules 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 and lines shall include: the cost of construction works and the apportionment of 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, pillars, etc., or the cost of masonry boilers and all kinds of special furnaces; and the apportionment of pending amortization of infrastructural 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. It is applicable to the proposed project which has a short construction period and all the individual works of the whole project are completed at one time.
Actual allocation rate = the balance of the detailed account of amortized infrastructure expenditures ÷ (balance of the detailed account of construction works + balance of the detailed account of installation works + balance of the detailed account of equipment in the installation) × 100%
(2) Allocation according to the allocation rate of the proposed budget. Applicable to construction projects with a long construction period and single projects completed and put into operation in installments.
Allocation rate = (the total of the proposed budget of the amortized infrastructure expenditure items - which can be directly allocated part) ÷ (the proposed budget of the construction, installation works and the need to install the equipment investment) x 100%
(3) a fixed asset should be allocated to the amortized infrastructure expenditures = the cost of the fixed asset of the cost of the construction works, the cost of the installation works and the need to install the equipment costs Total x allocation rate
The enterprise carries forward the cost of the infrastructure project according to the schedule of property delivered for use, and debits the "fixed assets" account and credits the account.
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. Prepared for the renewal and transformation project 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 paid for the project price, the project should be borne by the interest on borrowing, aggregate losses, taxes and other related expenses, debit this account, credit "engineering materials", "Salary Payable", "Bank Deposit", "Long-term Borrowing" and so on. 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, for detailed accounting.
4. The closing balance of this item reflects the actual expenditure incurred in the completed renewal and reconstruction works.
(C) "overhaul project expenditures" subject
1. This subject accounts for the enterprise to carry out overhaul projects incurred actual expenditures. 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. Enterprises incurred major repair works expenditure, not to mention this account, credit "bank deposits", "engineering materials", "wages payable" and other subjects. Completion of major repair works, carry forward the expenditure on major repair works, 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, detailed accounting.
4. The closing balance of this account, reflecting the actual expenditures incurred in the overhaul project has not been completed.
(D) "project materials" subject
1. This account for infrastructure projects, change the materials purchased for the project overhaul project, as well as not yet delivered to the installation of the need to install the actual cost of equipment. Prepayment for large equipment and capital construction period according to the project estimates purchased for the production of tools and appliances, also accounted for in this account. Purchase of equipment that does not need to be installed 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 ready Tools and appliances" and other sub-accounts. 3. Purchase of construction materials, debit this account, goods, "bank deposits" and other accounts.
When prepaying for large equipment, debit this account (prepayment for large equipment), credit "bank deposits" account, receive equipment and make up the equipment, debit this account (special equipment). Credited to this account (prepaid large equipment) and "bank deposits".
When the project receives the project materials, debit the "infrastructure expenditure", "change the project expenditure", "overhaul project expenditure" account, credit the account. After the completion of the project on the remaining materials should be withdrawn from storage, make the opposite accounting entries.
When the infrastructure project is completed and the tools and implements prepared for production are delivered for use, debit the account of "low value consumables" and credit the account of "low value consumables".
After the completion of the project surplus materials, such as the transfer of the enterprise's inventory, debit "raw materials", "Taxes payable?D?D VAT payable (input tax)" and other subjects. Credited to the account; if sold, first carry forward the input tax of the project materials, debit the "Taxes payable?D?D VAT payable (input tax)" account, credited to the account, when sold, as other business income and expenditure processing.
4. Surplus, deficit, scrap, damaged construction materials, less insurance companies, negligent compensation, the project has not yet been completed, the cost of the construction project is credited or written off; the project has been completed, it is recognized as non-operating income and expenditure.
5. The closing balance of this item reflects the actual cost of specialized materials and equipment to be installed that have been purchased for the project but have not yet been used, as well as the actual cost of tools and implements that have been prepared for production but have not yet been delivered.
(E) "other infrastructure expenditure register"
Enterprises should set up "other infrastructure expenditure register", special register of infrastructure projects that constitute the project budget estimates but not through the "infrastructure project expenditure" account. Infrastructure Expenditures" account for other expenditures, including the estimated content of the construction project purchased without the need to install equipment, ready-made housing, intangible assets, and deferred costs incurred. 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".
II. Accounting Statements
Amend the "Balance Sheet" of the Form 01 of the Association of Public Works (or the Association of Commerce and Industry, etc.), and add the "Schedule of Infrastructure Projects" in Schedule 3 of the Form 01 of the Association of Public Works (or the Association of Commerce and Industry, etc.), and the "Schedule of Infrastructure Investments" in Schedule 4 of the Form 01 of the Association of Public Works (or the Association of Commerce and Industry, etc.).
(I) Balance Sheet
Canceled the item of "Construction in progress" in this table and added "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 which have not been completed at the end of the period, as well as the actual costs of engineering materials which have not yet been utilized, 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, and is prepared for the purpose of assessing the progress of construction projects and the implementation of budget estimates.
The method of filling in this table is as follows:
1. "Individual projects and costs" column, according to the construction project estimates listed in the individual projects and the cost of filling in branches.
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. "Completion of infrastructure projects" column, reflecting the completion and delivery of the actual cost of infrastructure projects, according to the "infrastructure expenditure" account credit incurred by individual projects 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 works have not been completed. According to the "Infrastructure Project Expenditures" account belongs to the "Installation Project" line item debit balance of the period, respectively, a line-by-line analysis of individual projects to fill in.
7. "In the installation of equipment" column, reflecting the capital works received, the actual cost of equipment being installed. According to the "capital works expenditure" account belongs to the "in the installation of equipment" sub-accounts of the closing debit balance of the individual projects are analyzed and filled in line by line.
8. "Amortized infrastructure expenditures" column, reflecting the construction of infrastructure projects in the construction period should be assessed to the value of the assets delivered to the use of the cost of expenditures. This column is not divided into rows to fill in, only a total, according to the "infrastructure project expenditure" account belongs to the "amortized infrastructure expenditure" line item of the closing debit balance.
9. "Subtotal" column, based on the total of columns 4 to 7.
10. "Engineering materials" column, reflecting the actual cost of engineering materials purchased for capital works but not yet used. This column is not divided into rows, only a total, according to the "engineering materials" account ending balance (should be deducted for the production of tools and equipment for the actual cost of preparation) to analyze and fill in.
11. "Total column, reflecting the actual, the cost of unfinished infrastructure projects, based on the total of columns 8 and 9 to calculate and fill in.
(C) infrastructure investment table
This table summarizes the sources of investment to reflect the enterprise infrastructure projects, infrastructure projects, such as actual expenditures. Preparation of this table is to assess the construction project annual investment plan and budget estimates for the implementation of the situation.
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 the "paid-in capital", "long-term borrowings "Long-term loans" and "bonds payable" and other relevant records to analyze and fill in. Among them, the "cumulative incidence" column, according to the table of the year the column figures plus the "current year 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 project expenditure" account and its related sub-account records and "engineering materials" account records are analyzed and filled in. Among them. "Accumulated incurred" column, according to the previous year's figures in this table column plus the "current year to teach" column figures to fill in the total.
3. "Other infrastructure expenditures" category of projects, reflecting enterprises in the process of capital construction, although not through the "infrastructure expenditure" account, but constitute the construction project estimates of other expenditures. According to the "project materials? D? D for the production of tools and appliances" account and "other infrastructure expenditure register" of the relevant 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.