Jian' an engineering investment
1. This course accounts for the actual costs of construction projects and installation projects that constitute the investment expenditure of project construction, such as the expenditure that can form tangible assets in infrastructure projects and social development projects loaned by the World Bank. It does not include the value of the installed equipment itself and the prepaid material preparation funds and prepaid project funds paid to the construction enterprise according to the contract.
The construction works include:
1. All kinds of houses and buildings, including the value of heating, sanitation, ventilation, lighting, gas and other equipment included in the housing project budget and the installation of oil ornaments, as well as the laying of various pipelines, electricity, telecommunications and cables included in the construction project budget.
2. Equipment foundation, pillar, workbench, ladder and other construction projects, masonry projects of ironmaking, coke oven and steam furnace, and metal structure projects.
3. Layout of construction site, demolition of original buildings and obstacles, land leveling, engineering geological exploration specified in construction design, cleaning and greening of construction site after project completion.
4. Mining engineering, oil and gas drilling engineering (excluding the closing, deepening and prospecting engineering of mines and tunnels with production costs), as well as railways, highways, bridges and other projects.
5. Water conservancy projects, such as reservoirs, dams, irrigation canals and other projects.
6. Civil air defense, underground construction and other special projects.
Installation works include:
1. Assembly and installation works of various equipment that need to be installed, such as production, power, lifting, transportation, transportation, medical treatment, experiment, etc., installation works of workbench, ladder and railing connected with equipment, insulation, anti-corrosion, heat preservation and painting works of installed equipment.
2. In order to determine the quality of the installation project, single-machine trial operation and system linkage no-load trial operation (excluding debugging) should be carried out for single equipment and system equipment.
Second, when the project unit receives the "project price settlement bill" submitted by the project contractor to undertake the project payment, it debits the subject and credits the "project payment payable" subject; Deduct the prepaid material preparation and project payment from the project payable, debit the account of "project payable" and credit the account of "prepaid material preparation" and "project payment in advance". The above businesses can also be combined and debited to this account, and credited to the subjects of "prepaid materials", "prepaid project funds" and "project funds payable". The project contractor is listed in the "project price settlement list" together with the lump sum fee for temporary facilities and technical equipment for project price settlement. , does not belong to the scope of Jian 'an project investment, should be included in other relevant investment subjects, not in this account.
The expenses incurred by the self-operated project constructed by the project unit can be directly accounted for, debited to the subject, and credited to the subjects such as "materials in stock", "bank deposit" and "wages payable". If it is necessary to allocate the construction management fee, a detailed account of "construction management fee" can be set up under the undergraduate course for accounting, and then allocated at the end of the month and included in each accounting object.
Three, the completion of the project, completed the completion acceptance handover procedures delivered to the use of units, debit the "delivery of assets" subject, credited to the subject.
Four, this course should be set according to the content of the project listed in the project evaluation document, and set up three detailed subjects according to the payment category.
equipment investment
1. This course accounts for the actual cost of various equipment that constitutes the investment expenditure of the project construction, including the actual cost of tools and appliances that need to be installed and do not need to be installed, and that fail to meet the standards of fixed assets for production.
The equipment to be installed refers to the equipment that must be assembled in whole or in several parts and installed on the foundation or building support before it can be used. Some do not need foundation, but they must be assembled and used within a certain range, which should also be included.
No need to install equipment, it refers to all kinds of equipment that can be used without being fixed in a certain position or bracket. Instruments refer to various tools for production and maintenance, various instruments for laboratory measurement, analysis, heat preservation and drying, models, forging dies, heat treatment boxes, tool racks, etc. Used for turning sand in machinery factory.
2. When the project unit transfers the equipment to be installed from the inventory for installation, it shall debit the account and credit the account of "Inventory Equipment" according to the equipment delivery voucher. At the end of the year, the equipment that has been out of the library should be inspected. Any equipment that does not meet the "officially started installation conditions" shall go through the formalities of fake delivery, debit the red subject and credit the "equipment in stock" subject; At the beginning of next year, fill in the same entry in blue again and register.
When the equipment, tools and appliances that do not need to be installed go to the warehouse (or designated place) for large-scale construction, after passing the acceptance, the investment completion amount can be calculated, debited to this account and credited to the "Equipment Procurement" account. When the purchased equipment, tools and appliances are delivered directly to users without installation, they should also pass the accounting of this subject and be regarded as warehousing, and go through warehousing procedures at the same time.
After the installation of the equipment to be installed is completed and the trial operation is completed, the completion acceptance handover procedures shall be handled, and the equipment shall be delivered to users for use, and the "delivered assets" account shall be debited and credited to this account. When it is not necessary to install the delivered equipment, tools and appliances, the account of "delivered assets" shall be debited and credited according to the equipment delivery voucher.
Three, this course should be set according to the project content listed in the project evaluation report, and set up three detailed subjects according to the payment category.
Prepaid investment
First, this account accounts for the expenditure of the project unit that constitutes the project construction investment, and the expenses that should be shared according to the regulations are included in the cost of delivering the assets.
Two. Investment to be amortized includes the following contents:
1. Project unit management fee
Accounting for the management expenses incurred by the project unit that has been approved to set up a separate management organization in the construction process. Including the recurring expenses of the project unit and the project management fee. The recurrent cost of the project unit refers to the recurrent cost required to complete the project construction task. Specifically, it includes: personnel salary (basic salary, supplementary salary, salary surcharge), tools and appliances use fee, fixed assets depreciation fee, sporadic fixed assets purchase fee, low-value consumables amortization fee, repair fee, consulting fee, stamp duty, bidding business fee, vehicle license plate use tax, insurance fee, conference fee, labor protection fee, education fund, labor insurance fund, technical books and materials fee, travel fee, office fee, etc.
2. Compensation for land acquisition and demolition
Land compensation fees, ground attachments and young crops compensation fees, resettlement compensation fees and land expropriation management fees paid for obtaining indefinite land use rights by allocation shall be allocated in strict accordance with the approved area and the prescribed compensation standards.
The transfer fee paid by the operating project to obtain the land use right for a certain period of time is accounted for as intangible assets in the "other investment" account, not in this account.
3. Survey and design fees
Accounting for all expenses incurred in engineering hydrogeological survey and design by itself or by entrusting survey and design units.
4. Research and experimental expenses
Accounting for the necessary research and test for providing or verifying design data and materials for the project, the expenses that must be carried out in the construction process according to the design regulations, and the one-time technology transfer fee paid for scientific and technological achievements and advanced technologies. It does not include the three expenses of science and technology for general appraisal and inspection of building materials, components and buildings, the expenses that should be paid by construction enterprises in the expenses of technological innovation research and test, and the items that should be paid by survey and design fees, business expenses of survey and design units or infrastructure investment.
5. Feasibility study fee
Pre-construction accounting should be included in the cost of project feasibility study according to regulations. Fixed assets purchased for feasibility study should be accounted for in the subject of "other investments".
6. Temporary facilities fee
Calculate the lump sum fee for temporary facilities allocated to the contractor in accordance with the regulations and the actual expenditure of temporary facilities for self-operated projects. The contents of temporary facilities fees include: fees for erection, maintenance, dismantling or amortization of temporary facilities, as well as road maintenance fees and maintenance fees for special roads during construction.
7. Equipment inspection fee
Accounting for the inspection fees for imported complete sets of equipment paid to the commodity inspection authorities according to regulations. The expenses incurred by the project unit to organize the inspection of imported complete sets of equipment by itself shall be included in the purchase storage fee, not in the accounting of this subject.
8. Interest on deferred payment
Calculate the interest paid by installment for imported complete sets of equipment according to the regulations.
9. Load joint debugging fee
Accounting for the loss of joint commissioning of single project load before handover and acceptance (that is, the difference between all commissioning expenses after deducting the sales income and other income of commissioning products). The cost of single-machine commissioning or system linkage no-load commissioning should be accounted for in the subject of "Jian 'an Project Investment", not in this subject.
10. One-time savings
The lump sum savings realized by the project unit that implements the capital construction responsibility system shall be included in the value of assets delivered for use according to regulations.
1 1. Bad debt loss
The accounting project unit shall report the unrecoverable prepayments and other receivables after approval according to the prescribed procedures. After the report is approved, debit the account and credit other receivables according to the approved amount.
12. Domestic loan interest
Accounting for the loan interest of investment loans and revolving loans borrowed by the project unit from domestic banks shall be included in the project cost according to regulations. After the project is completed and put into production, the interest is not accounted for in this account. If the project is completed and put into production ahead of schedule, the interest savings realized during the construction period will be used as repayment reserve according to the regulations. If the loan used by the project unit is not used according to the purpose stipulated in the contract, the interest paid for the misappropriation of penalty interest and the failure to repay the loan on time shall be paid by the project unit's own funds according to the regulations, which is not included in the accounting of this account.
13. Contract notarization fee and project quality monitoring fee
Accounting for the relevant litigation costs of the project unit due to economic disputes and the contract notarization fees paid to the judicial department according to regulations; According to the consulting contract, the engineering quality monitoring fee paid to the engineering quality monitoring department and the supervision fee paid to the engineering unit.
14. Corporate bond interest
Accounting project units to use corporate bond funds, according to the provisions should be included in the project cost of bond interest. According to the provisions should be included in the project cost of corporate bond interest, debit the subjects, credited to the "corporate bond funds" subjects. The deposit interest income obtained by the project unit by depositing corporate bond funds in the bank shall be deducted from the project cost in accordance with the regulations, debited to the subject of "bank deposit" and credited to the subject.
15 land use tax
Accounting for the land use tax paid by the project unit in accordance with the regulations during the construction period. According to the provisions of the calculation of land use tax payable, debit the subjects, credited to the "tax payable" subjects.
16. Exchange gains and losses
Accounting for all kinds of exchange gains and losses of foreign loans by project units shall be included in the cost of delivered assets according to regulations.
17. Interest and commitment fee of foreign loans
Accounting for foreign loan fees, commitment fees and collection fees incurred by the project unit using foreign loans shall be included in the cost of delivered assets according to regulations. Upon receipt of the dunning notice, debit this account and credit other payables.
18. Construction organization transfer fee
Accounting in accordance with the provisions of the payment to the construction unit from the field to undertake the construction task of one-time loading and unloading costs. The contents include the travel expenses of employees and their accompanying families, wages during deployment, construction quota, loading and unloading fees for machinery, equipment, tools, appliances and turnover materials, etc.
19. Loss of scrapped projects
Accounting for improper planning, design changes, major disasters and accidents caused by the net loss after deducting the residual value.
20. Farmland occupation tax
Accounting for the farmland occupation tax paid by the project unit according to the regulations. According to the provisions of the calculation of arable land occupation tax payable, debit the subjects, credited to the "tax payable" subjects.
2 1. Land reclamation and compensation fee
Accounting project units in the construction process of land reclamation costs and land loss compensation costs.
22. Investment direction adjustment tax
Accounting for the investment direction adjustment tax paid by the project unit according to the regulations. According to the provisions of the calculation of investment direction adjustment tax payable, debit the subjects, credited to the "tax payable" subjects.
23. Loss of fixed assets
Calculate the net loss of fixed assets after liquidation and the net loss of fixed assets approved for transfer after deducting profits and losses. The net loss after the liquidation of fixed assets shall be debited to this account and credited to the account of "Liquidation of Fixed Assets". When the fixed assets are transferred due to shortage, the account shall be debited and credited to the account of "pending property loss"; When carrying forward the remaining fixed assets, debit the subject of "pending property loss" and credit this subject.
24. Equipment processing loss
Accounting for the losses caused by the backlog of equipment. When handling equipment, the price income will be debited to such subjects as "bank deposit", the loss will be debited to this subject, and the actual cost of equipment will be credited to such subjects as "inventory materials", "inventory equipment" and "material cost variance". The cost of repairing and reorganizing the overstocked materials for personal use is also accounted for in this account. When it happens, debit this account and credit "bank deposit" and other subjects.
25. Loss and damage of equipment inventory
Accounting equipment inventory surplus, inventory deficit and damage occurred in the project unit. Inventory surplus, inventory deficit and equipment damage should be accounted for by the subject of "pending property loss". After inventory deficit and equipment damage are reported for approval, they should be debited to the subject and credited to the subject of "pending property loss"; Inventory surplus equipment, debit "pending property losses" subjects, credited to the subject.
26. Adjust the equipment distribution price discount
Accounting for discounts when adjusting the equipment configuration price according to regulations. When discounting, debit this account, and credit "Inventory Equipment" and "Material Cost Variance" accounts. Adjust the premium of equipment transfer price, debit the subjects of "Inventory Equipment" and "Material Cost Variance" and credit this subject.
27. Corporate bond issuance costs
Accounting for bond issuance expenses incurred for raising bond funds, including agency issuance expenses paid to banks and bond design and printing expenses. The agency issuance fee paid by the project unit to the bank shall be accounted for according to different situations: if the agency issuance fee is directly deducted from the bond issuance funds by the bank or enterprise, the account of "bank deposit" shall be debited according to the actually received monetary funds, and the account of "enterprise bond funds" shall be debited according to the deducted expenses; If the agency issuance fee is paid directly by the project unit, the project unit shall debit the subject and credit the subject of "bank deposit" when paying the money. The cost of bond design and printing paid by the project unit shall be debited to the subject and credited to the subject of "bank deposit". If the above expenses are paid by the production enterprise, when the project unit receives the relevant bills and vouchers transferred by the production enterprise, it will debit the subject and credit the subject of "enterprise bond funds".
28. Other deferred investments
Accounting for all kinds of deferred investments other than the above-mentioned deferred investments, which should be included in the value of delivered assets, such as foreign design and technical data fees, foreign liaison fees, foreign technical personnel fees, feasibility study fees for canceling projects, living expenses of supernumerary personnel, maintenance fees for stopping and delaying construction, commercial network fees, power supply subsidies, extraordinary losses incurred by administrative institutions, etc.
Three, the project unit of the above expenses, debit the subjects, credit "bank deposit", "cash", "project payable" and other related subjects. The above expenses shall be shared in proportion to the assets delivered and the projects under construction when the project is completed and delivered.
Four, this course should be set according to the content of the project listed in the project evaluation report, and set up three detailed subjects according to the payment category. The project unit can set up detailed accounts for detailed account registration according to the contents of the investment to be amortized.
Other investments
1. This account accounts for other investment expenses that constitute the investment expenditure of the project construction, such as the purchase of houses, the purchase of basic livestock and trees, the purchase of fixed assets for feasibility study, etc. These expenses cannot be directly allocated to consulting services and training visits related to asset cost, soil improvement, public health, and expenditures incurred for obtaining intangible assets and deferred assets.
Two, the project unit of various other investment expenditures, debit the subjects, credited to "bank deposits", "cash", "project funds payable" and other subjects; When the final acceptance is delivered for use, the title of "assets delivered for use" shall be debited and credited to this title.
Three, this course should be set according to the project content listed in the project evaluation report, and set up three detailed subjects according to the payment category.
Expenditure of items to be written off
A, this account of non-operating project units of river cleaning, river dredging, aerial seeding afforestation, mass afforestation subsidies, soil and water conservation, urban greening, cancel the feasibility study fee of the project and project scrap can not form part of the asset investment expenditure. The investment expenditure of the above-mentioned assets is not accounted for in this account, but should be accounted for in such subjects as "Jian 'an Project Investment".
Second, non-operating project units of river cleaning, river dredging, aerial seeding afforestation, afforestation subsidies, soil and water conservation, urban greening and other expenses, debit the subjects, credited to "bank deposits" and other subjects. The feasibility study fee of the cancelled project shall be debited to the subject and credited to the subject of "deferred investment". Due to natural disasters and other reasons, the net loss caused by the overall scrapping of the project, after approval, will be debited to the subject and credited to the subjects such as "Jian 'an Project Investment".
Three, the project expenditure to be written off, should be written off at the beginning of the following year, debit "project funds" and other projects, credited to the subject.
Four, this course should be set according to the content of the project listed in the project evaluation report, and set up three detailed subjects according to the payment category.
Transfer out investment
First, this course accounts for the actual cost of special facilities built by non-operating project units for supporting projects and whose property rights do not belong to this unit.
Second, the property rights built by non-operating project units do not belong to the special facilities of this project. Upon completion, the account of "Transfer-out Investment" will be debited and the account of "Jian 'an Project Investment" will be credited.
Three, the transfer of investment should be written off at the beginning of next year, debit "project appropriation" subjects, credited to the subject.
Four, this course should be set according to the content of the project listed in the project evaluation report, and set up three detailed subjects according to the payment category.
Deliver assets for use
First, this account accounts for the assets that the project unit has completed the purchase and construction process and delivered to the production and use unit, including the actual costs of fixed assets, tools, appliances, furniture and other current assets, intangible assets and deferred assets that do not meet the standard of fixed assets. The fixed assets purchased and built by the project unit for self-use with project funds during the construction period are also accounted for with this subject.
Two, after the completion of the project, must be prepared in accordance with the relevant provisions of the final accounts, complete the completion acceptance and asset handover procedures, can be accounted for as delivered assets. Before handling the completion acceptance and asset transfer, the project unit must calculate the actual cost of delivered assets according to the detailed records of Jian 'an project investment, equipment investment, other investment and deferred investment, and prepare the detailed list of delivered assets and other final accounts. After the transfer of visas between the two parties, one of them will be the responsibility of the user and the other will be the responsibility of the project unit for the undergraduate course.
Three, the cost of delivery of assets, should be calculated according to the following contents:
1. Costs of fixed assets such as houses, buildings, pipelines and lines, including: (1) construction costs; (2) Investment to be amortized.
2. Costs of fixed assets such as power equipment and production equipment, including: (1) procurement costs of equipment to be installed; (2) installation costs; (3) Construction cost of equipment foundation and pillar. Or the construction cost of building boilers and various special furnaces; (4) Investment to be amortized.
3. Transportation equipment and other fixed assets and current assets that do not require the installation of equipment, tools, appliances, furniture, etc. Generally, only the procurement cost is calculated, and "deferred investment" is not allocated.
4. The cost of fixed assets, such as draught animals, basic poultry, trees, etc. , including the actual purchase cost, feeding and breeding expenses of farm animals, basic poultry, trees, etc. And investments to be amortized.
5. The intangible assets and deferred assets that should be delivered to the production and use units generally do not share the investment to be amortized.
Four, has handled the transfer formalities of assets delivery, debit the subjects, credited "Jian 'an project investment", "equipment investment", "other investment", "deferred investment" and other subjects.
Five, this course should be set by "fixed assets", "current assets", "intangible assets" and "deferred assets".
Six, undergraduate year-end balance should be established at the beginning of next year when a new account, all positive. Delivered assets formed by using free matching funds are transferred to such subjects as "project appropriation" and "project capital"; Delivered assets formed by investment loans are transferred to the subject of "pending project expenditure"; Delivered assets formed by using corporate bond funds are transferred to the subject of "corporate bond funds". If the assets delivered by the project units using various investments can distinguish the sources of investment, they shall be transferred respectively according to the above generality; If the source of investment is unknown, carry-over shall be calculated according to the actual investment proportion.
Investment loans receivable from production units
I. This course is a special subject for investment loan project units, accounting for the value of assets purchased, built and delivered by project units from production units.
Second, when the project unit delivers the purchased assets to the production unit for use, it shall debit the account, credit the account of "expenditure for projects to be rushed", debit the account of "assets delivered for use" and credit the accounts of "investment in Jian 'an projects", "investment in equipment", "investment to be amortized" and "other investments". Upon receiving the notice of infrastructure investment loan returned by the production unit, debit the subjects such as "foreign loan" or "domestic loan" and credit the subject.
Three, the project unit with infrastructure income and investment contract balance to repay infrastructure investment loans, debit "foreign loans" or "domestic loans" and other subjects, credited to the subject; At the same time, debit the accounts of "infrastructure income payable" and "infrastructure contract balance payable", credit the account of "bank deposit", and notify the production unit to transfer.
fixed assets
First, this course accounts for the original price of various fixed assets occupied by the project unit in the construction process. Completed projects (such as dormitory, office building, car, etc.). ) has been delivered to the production unit by the project unit with capital investment according to the capital construction plan, and it is not used as the fixed assets of the project unit because of the need for temporary use due to preparatory work before the handover, which is not accounted for in this account.
Second, the fixed assets purchased and built by the project unit with capital construction investment are accounted for by such subjects as "Jian 'an Project Investment", "Equipment Investment", "Other Investment" and "Investment to be amortized". When the purchase and construction are completed and delivered to the project unit for use, debit the title of "delivered assets" and credit the titles of "Jian 'an project investment", "equipment investment", "other investment" and "deferred investment"; At the same time, the debit of this account, credited to the "delivery of assets" account. The fixed assets purchased and built by the project unit with retained income shall be debited to the subject and credited to the subject of "bank deposit".
Fixed assets transferred by the competent department or production unit to the project unit free of charge shall be debited to this account (original book value of the transfer-out unit) and credited to the accounts of "superior transfer funds" (net value) and "accumulated depreciation" (depreciation has been accrued by the transfer-out unit).
Inventory surplus of fixed assets, debit the subjects (replacement full price), credit the "accumulated depreciation" subjects (expected depreciation) and "pending property losses" subjects (net value); When the transfer is approved according to the prescribed procedures, the subject of "pending property loss" shall be debited and the subject of "deferred investment" shall be credited.
Three, the project unit due to scrap and damage and other reasons to reduce the fixed assets, should be based on the reduction of the net value of fixed assets, debit the "fixed assets cleaning" subjects, according to the accumulated depreciation, debit the "accumulated depreciation" subjects, according to the original price of fixed assets, credited to this account.
For fixed assets with inventory loss, debit the account of "accumulated depreciation" (depreciated), credit the account of "property loss to be handled" (net value), and credit this account (original book value). When the transfer is approved according to the prescribed procedures, the account of "deferred investment-loss of fixed assets" shall be debited and the account of "loss of pending property" shall be credited.
Four, this course should be based on the category and name of fixed assets for detailed accounting.
accumulated depreciation
First, this course accounts for the accumulated depreciation of fixed assets occupied by the project unit during the project construction.
Two, the depreciation of fixed assets, generally should be based on the monthly depreciation rate approved at the beginning of the month and the original book value of fixed assets in use, calculated on a monthly basis. Fixed assets put into use within one month shall not be depreciated in that month, and depreciation shall be calculated from next month; Fixed assets that stop using within a month shall be depreciated in the current month, and will stop depreciation from next month.
After the fixed assets are fully depreciated, whether they can continue to be used or not, they are no longer depreciated; Fixed assets scrapped in advance are not depreciated, and their net losses are included in deferred investment.
Three, the monthly depreciation of fixed assets, debit "deferred investment" subjects, credited to the subject.
Four, this course should be set according to the category of fixed assets corresponding detailed subjects.
Liquidation of fixed assets
First, this course accounts for the net value of fixed assets that the project unit handed over for cleaning due to scrapping or damage, as well as the cleaning expenses and cleaning income that occurred in the cleaning.
Second, scrap and clean up the fixed assets transferred to clean up, should be based on the difference between the original price of fixed assets minus accumulated depreciation, debit the account, debit the account of accumulated depreciation according to the depreciation amount, and credit the account of fixed assets according to the original price of fixed assets.
The expenses incurred in the process of cleaning up fixed assets shall be debited to this account and credited to "bank deposits" and other subjects; Recovered residual value and income, etc. , debit "bank deposits", "inventory materials" and other subjects, and credit this subject; Losses that should be compensated by the insurance company or the negligent person shall be debited to the subjects such as "other receivables" and "bank deposits" and credited to this subject.
The net income after the liquidation of fixed assets shall be debited to this account and credited to the subject of "investment to be amortized-loss of fixed assets"; The net loss of fixed assets after liquidation shall be debited to the subject of "investment to be amortized-loss of fixed assets" and credited to this subject.
Three, this course should be set up according to the clearing of fixed assets subsidiary ledger.
equipment procurement/purchasing
First, this course accounts for the procurement cost of various equipment and materials purchased by the project unit.
The materials processed by the entrusting unit and their processing costs are directly accounted for in the "entrusted processing equipment" account, not in this account.
Second, the equipment procurement costs are generally composed of the following parts:
1. Purchase price: the purchase price of equipment, and the equipment subject to international bidding is CIF paid by the World Bank;
2. Freight and miscellaneous expenses: including domestic transportation, packaging, loading and unloading, etc.
3. Purchase and storage fees.
The purchase price should be directly included in the equipment purchase cost; Freight and miscellaneous fees can be divided into the objects of burden and directly included in the procurement cost of related equipment. If the objects of burden cannot be divided, they will be allocated and included in the procurement cost of related equipment according to the proportion of equipment procurement price and other allocation standards.
Three, undergraduate accounting methods:
1. When paying the equipment price and transportation and miscellaneous fees according to the invoice bill, debit this account and credit "foreign loan" and "bank deposit" and other subjects.
2. When the equipment arrives and has been accepted and put into storage, but the invoice bill has not been received, it can be temporarily kept within months. When the invoice bill arrives, it can be recorded according to the amount of the invoice bill, debited to the subject, and credited to the subjects such as "foreign loan" and "bank deposit". At the end of the month, the equipment that has been accepted and put into storage but has not received the invoice bill shall be estimated and recorded according to the contract price or budget price, and the items such as "Inventory Equipment" and "Inventory Materials" shall be debited and credited to the item "Equipment Payable". Make the same record in scarlet letter at the beginning of next month, and hurry back. When the invoice bill arrives and the price is paid next month, it shall be recorded according to normal procedures and credited to such subjects as "foreign loan" and "bank deposit".
3. The project unit shall debit the account of "equipment payable" and credit the account of "foreign loan" and "bank deposit" as required. After the equipment arrives at the acceptance warehouse, it shall be allocated according to the payable amount of the invoice bill, debited to this account, and credited to the "Equipment Payable" account.
4. The equipment purchased through the unified organization of international bidding directly reaches the receiving unit, and the receiving unit debits the account according to the actual amount on the goods acceptance form and credits the account of "equipment payable"; When the equipment is accepted and put into storage, the subjects such as "equipment in stock" and "materials in stock" shall be debited and credited to this subject; Upon receipt of the debt list, debit the account of "equipment payable" and credit the account of "foreign loan".
5. Collect equipment shortage compensation from suppliers and transportation agencies or other expenses that should offset the cost of equipment procurement, debit "other receivables" and credit this account according to relevant claim documents. Need to report the approved resale or to find out the cause of loss on the way, as well as the extraordinary loss caused by accidents, debit the subject of "loss and overflow of pending property" and credit this subject.
6 at the end of the distribution, should be credited to the purchase cost of equipment storage fees, debit the subjects, credited to the "purchase storage fees" subjects.
7. At the end of the month, register the equipment that has been accepted and put into storage:
(1) When the equipment is inspected and put into storage, the subjects of "Inventory Equipment" and "Equipment Investment" shall be debited according to the actual cost and credited to this subject.
(2) Acceptance of the materials put into storage shall be debited to the subject of "Inventory Materials" according to the planned cost and credited to this subject; At the same time, the difference between the actual cost and the planned cost is debited to the subject of "material cost difference" and credited to this subject; Debit the difference between the actual cost and the planned cost, and credit the "material cost difference" account.
Project units that use actual cost for daily accounting of materials may not set the subject of "material cost variance". After receiving the materials, according to invoices, bills, payment vouchers, etc. , debit the subjects, credit "foreign loans" and "bank deposits" subjects. When the materials arrive at the acceptance warehouse, debit the subject of "materials in stock" and credit the subject. According to the actual situation, we can use the methods of "weighted average", "moving average" or "first in first out" to calculate the actual cost of the issued materials.
8. After the above records, the balance at the end of the month of the undergraduate course is the equipment in transit that has been paid, but the equipment has not yet arrived or has not been accepted and put into storage.
Four, this course should be set up "equipment procurement" and "material procurement" two detailed subjects, and according to the category name and model of equipment and materials, set up a procurement ledger for accounting.
No.212 subject procurement storage fee
1. This account accounts for various expenses incurred by the project unit for purchasing, accepting, keeping and receiving equipment and materials, including wages, salary surcharges, office expenses, travel expenses and transportation expenses, inspection and test fees, material shortage and damage (inventory surplus reduction), etc. This course does not account for the material shortage (surplus) and damage of the project management unit.
Two, the purchase of storage fees, debit the subjects, credit "bank deposits", "cash", "inventory materials", "wages payable" and other subjects. All expenses that should be included in the subject of "purchase storage fee" should be directly recorded in the detailed subject of "equipment" or "materials" of this subject if the burden can be distinguished; Can't tell the object, at the end of the month should be allocated according to the proportion of the total purchase of equipment and materials in that month.