Construction and Safety Engineering Investment
A. This account accounts for the actual cost of construction and installation works incurred by the project unit constituting the project construction investment expenditure, such as WB loans for infrastructure projects and social development projects that can form the expenditure of tangible assets. It does not include the value of the installed equipment itself and the prepaid provisions and prepaid works paid to the construction enterprise in accordance with the contract.
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 budget of the housing project and its installation and finishing works, included in the budget of the construction project of all kinds of pipelines, electric power, telecommunication, cable wire laying works.
2. The foundation of the equipment, pillars, benches, ladders and other construction works, ironmaking, coke ovens, steam ovens, various kilns masonry works, metal structure works.
3. The layout of the building site for the construction, the demolition of the original buildings and obstacles, land leveling, engineering geological exploration specified in the design for the construction, as well as the cleaning and greening of the building site after the completion of the project.
4. Mine excavation works, oil and gas drilling works (excluding the finishing extension and prospecting works of mines and pits carried out by production mines with production costs), as well as railroads, highways, bridges and other works.
5. Water conservancy works, such as: reservoirs, dams, irrigation canals and other works.
6. Air defense, underground construction and other special projects.
Installation works include:
1. Production, power, lifting, transportation, transmission and medical, experimental and other kinds of need to install the equipment assembly, installation works, and equipment connected to the workbench, ladder, railing installation works, the installation of the equipment is insulated, anticorrosion, heat preservation, painting and other works.
2. In order to determine the quality of installation works, single equipment, system equipment for single test run and system linkage without load test run work (feeding test run is not included).
Two, the project unit to receive the project contractor to submit the "project price settlement bill" commitment to pay for the project, debit this account, credit the "project payable" account; will be paid in advance for the preparation of materials and engineering deductions payable, debit the "project payable" account. When the prepaid provisions and project payments are deducted from the project payments, debit the account of "project payments payable" and credit the accounts of "prepaid provisions" and "prepaid project payments". The above operations can also be combined as a debit to this account, credit to the "prepaid provisions", "prepaid construction", "construction payable" account. Project contractors included in the "project price settlement bill" along with the project price and settlement of temporary facilities and technical equipment costs, etc., does not belong to the scope of investment in construction and safety engineering, should be included in other related investment accounts, not in this account.
The project unit's self-construction of self-owned projects, the expenditures incurred can be directly accounted for in this account, debit this account, credit "inventory materials", "bank deposits", "wages payable Credit to "materials in stock", "bank deposits", "wages payable", etc. Occurrence of the need to share the construction management fee, you can set up under this section "construction management fee" line item for accounting, and then apportioned to the end of the month to account for the object.
Three, the completion of the project, the completion of acceptance procedures for delivery of the use of units, debit the "delivery of assets" account, credit account.
Four, this account should be set up according to the project evaluation documents in the project content of the second level of detail, and set up according to the payment category of the third level of detail.
Equipment Investment
I. This account shall account for the actual cost of all kinds of equipment incurred by the project unit constituting the investment expenditure for the construction of the project, including the actual cost of the equipment to be delivered and installed that needs to be installed, the equipment that does not need to be installed, and the actual cost of the tools and implements not enough to be fixed-asset standardized for the purpose of production preparation.
The need to install equipment, refers to the whole or several parts of the equipment must be assembled, installed on the foundation or building support in order to use. Some that do not require a foundation, but must be assembled for work and used within a certain range, should also be included.
Not need to install equipment, is not necessary to be fixed in a certain position or bracket can be used on a variety of equipment. Tools and appliances, refers to the production and maintenance of a variety of tools, laboratory, laboratory with measurement, analysis, insulation, drying with a variety of instruments, machine shop sand with models, forging molds, heat treatment boxes, tool benches and so on.
Two, the project unit out of the inventory needs to be installed when the installation of equipment, according to the equipment out of storage vouchers, debit this account, credit "inventory equipment" account. At the end of the year, the equipment should be used out of inventory, where the equipment does not meet the "formal conditions for the start of the installation" should be handled by the fake withdrawal procedures, debit this account in red, credit "inventory equipment" account; the beginning of the next year, and then blue to re-make the same The next year at the beginning of the year, and then make the same entry in blue, registered in the accounts.
Equipment and tools that do not need to be installed to the large construction warehouse (or designated location), and acceptance, you can calculate the amount of investment completed, debit this account, credit the "equipment procurement" account. Purchased equipment and tools that do not need to be installed, appliances and utensils directly delivered to the use of units, should also be accounted for through this account, as in storage, and at the same time for the warehouse procedures.
The need to install the equipment installation is completed, after passing the test drive, should be for the completion of acceptance procedures, delivery of the use of units, debit "delivery of assets for use" account, credit account. Do not need to install equipment and tools, appliances, delivery of use, according to the equipment out of storage vouchers debit "delivery of assets for use" account, credit account.
This account should be set up according to the project evaluation report of the project content of the second level of detailed accounts, and set up according to the payment category of the third level of detailed accounts.
Amortized Investment
I. This account shall account for the expenses incurred by the project unit that constitute the investment expenditure for the construction of the project, and shall be apportioned to the cost of the assets delivered for use in accordance with the regulations.
Two, the amortized investment includes the following:
1. Project unit management fees
Accounting for the approval of the construction process in the construction of a separate set of management bodies for the management of the project unit to manage the management of the management costs incurred. It includes project unit recurrent costs and project management costs. Project unit recurring costs refers to the recurring costs for the completion of the project construction tasks. Specifically, it includes: staff salary (basic salary, auxiliary salary, salary surcharge), tools and instruments, depreciation of fixed assets, acquisition of piecemeal fixed assets, amortization of low-value consumables, repair costs, consulting fees, stamp duty, bidding fees, vehicle license tax, insurance, meeting fees, labor protection, education, labor insurance fund, technical library and information, travel, office expenses and other management costs. expenses and other administrative expenses.
2. Land Acquisition and Relocation Compensation Fees
Accounting for land compensation fees, compensation fees for attachments and seedlings, resettlement compensation fees, and land acquisition management fees paid for the acquisition of land use rights of unlimited duration by means of allocation, which shall be allocated in strict accordance with the approved area and the stipulated compensation standards.
The premiums paid for the land use rights of limited duration acquired by way of concession for operational projects are accounted for as intangible assets in the "Other Investments" account and are not accounted for in this account.
3. Survey and Design Fees
Accounting for self or commissioned survey and design units to carry out the project hydrogeological survey, the design of the costs incurred.
4. Research and experimental costs
Accounting for the project to provide or verify the design data, information for the necessary research and experimentation, in accordance with the provisions of the design of the construction process must be carried out in the test costs, as well as to pay for the scientific and technological achievements and advanced technology, a one-time technology transfer fee. Does not include the construction enterprises should be spent by the three costs of science and technology for construction materials, components and buildings for general identification, inspection costs incurred and technical innovation research and experimentation costs, as well as should be spent by the survey and design fees, survey and design units of the business costs or infrastructure investment in the project.
5. Feasibility Study Fees
Accounting for the feasibility study costs incurred in the pre-construction period that should be included in the project cost in accordance with the regulations. Fixed assets purchased for the feasibility study should be accounted for in the "other investment" account.
6. Temporary facilities
Accounting for the temporary facilities allocated to the contractor in accordance with the provisions of the dry fee, as well as self-employed projects incurred in the actual expenditure on temporary facilities. The content of temporary facilities fee is required to include: temporary facilities erection, maintenance, dismantling or amortization costs, as well as the construction period of dedicated highway maintenance costs, maintenance costs.
7. equipment inspection fees
Accounting for imported equipment inspection fees in accordance with the provisions of the payment to the commodity inspection department. Project units of imported equipment to organize their own inspection costs incurred, should be included in the procurement and storage costs, not accounted for in this account.
8. Interest on deferred payment
Accounting for the required payment of imported equipment to take the installment method of interest paid.
9. load joint commissioning fees
Accounting for a single project in the delivery of acceptance before the load joint commissioning loss (that is, all the commissioning fees minus the difference between the commissioning of the product sales revenue and other income). Stand-alone test run or system linkage without load test run costs incurred, should be accounted for in the "construction and construction investment" account, not in this account.
10. package of savings
Accounting for the implementation of infrastructure package responsibility system for the project unit to realize the provisions of the package should be included in the value of assets delivered to the use of savings.
11. Bad Debt Losses
Accounts for uncollectible prepayments and other receivables that are submitted for approval by the project unit in accordance with the prescribed procedures. After approval, the approved amount should be debited to this account and credited to "other receivables" and other accounts.
12. Domestic borrowing interest
Accounting for the project unit to domestic banks to borrow investment loans and working capital loans incurred in accordance with the regulations should be included in the project cost of borrowing interest. After the project is completed and put into operation, the interest is not accounted for in this account. The project is completed and put into operation in advance, the interest savings realized during the construction period, in accordance with the regulations as a reserve for loan repayment, the project unit to spend the borrowing is not used in accordance with the contractual provisions of the purpose of the use of the crowded part of the misappropriation of the penalty and interest expenses and do not return the loan by the due date of the additional interest, in accordance with the provisions of the project unit's own funds to pay for the project unit, is not accounted for in this account.
13. Contract notary fees and project quality monitoring fees
Accounting for the project unit due to economic disputes related to litigation costs and the provisions of the contract notary fees paid to the judiciary; paid to the project quality monitoring department of the project quality monitoring fees and in accordance with the consulting contract to the engineers of the supervision fees.
14. Corporate bond interest
Accounting for the use of corporate bond funds incurred by the project unit in accordance with the regulations should be included in the cost of the bond interest. According to the regulations should be included in the project cost of corporate bond interest, debit this account, credit "corporate bond funds" account. Project units will be corporate bond funds deposited in the bank deposit interest income, according to the provisions of the project cost should be offset, debit the "bank deposits" account, credit account.
15. Land use tax
Accounting for the land use tax paid by the project unit during the construction period. Calculate the land use tax payable according to the regulations, debit this account, credit the "tax payable" account.
16. Exchange Gains and Losses
Accounting for all kinds of exchange gains and losses incurred by the project unit in the use of foreign borrowings, which should be credited to the cost of assets delivered for use according to the regulations.
17. Interest on Foreign Loans and Commitment Fees
Accounting for the foreign borrowing fees, commitment fees and advance fees incurred by the project unit for the use of foreign borrowings, which shall be charged to the cost of assets delivered for use. Upon receipt of the debt statement, this account is debited and credited to "other accounts payable" and so on.
18. construction organization transfer fee
Accounting for the construction unit from the field to undertake the construction of one-time handling costs incurred. Contents include employees and accompanying family members of the travel expenses, wages during the transfer, the construction limit of machinery, equipment, tools, appliances and turnover of materials and other handling costs.
19. scrapped project loss
Accounting for the net loss after deducting the salvage value incurred due to improper planning, design changes, major disasters and accidents caused by the scrapping of the project.
20. Cultivated land occupation tax
Accounting for the cultivated land occupation tax paid by the project unit in accordance with regulations. Calculate the arable land occupation tax payable in accordance with the regulations, debit this account, credit the "tax payable" account.
21. Land Reclamation and Compensation Costs
Accounting for the land reclamation costs and land loss compensation costs incurred by the project unit during the construction process.
22. Investment Direction Adjustment Tax
Accounts for the investment direction adjustment tax paid by the project unit in accordance with regulations. Calculate the investment direction adjustment tax payable according to the regulations, debit this account and credit the "tax payable" account.
23. Loss of fixed assets
Accounting for the net loss of fixed assets liquidation and approved transfers of fixed assets, net loss of inventory loss less profit and loss. Net loss of fixed assets after liquidation, debit this account, credit "fixed assets liquidation" account. Transfer of fixed assets in the inventory loss, debit this account, credit "pending property losses" account; transfer of fixed assets in the inventory surplus, debit the "pending property losses" account, credit the account.
24. equipment processing loss
Accounting for the loss incurred in the processing of backlog equipment. When dealing with equipment, the price of the income will be obtained by debiting the "bank deposits" and other subjects, the loss incurred by debiting this account, the actual cost of equipment credited to the "inventory materials", "inventory equipment The actual cost of the equipment is credited to the accounts of "Inventory Materials", "Inventory Equipment" and "Material Cost Differences". Repair and restructuring cost of self-used backlogged materials is also accounted for in this account. When incurred, debit this account, credit "bank deposits" and other subjects.
25. equipment loss and damage
Accounting for the project unit of equipment gains, losses and damage. Occurrence of equipment, inventory loss and destruction, should first be accounted for through the "pending property losses" account, to be reported after approval, the loss and destruction of equipment, debit this account, credit "pending property losses" account; inventory surplus equipment, debit Surplus equipment, debit the "property losses to be dealt with" account, credit the account.
26. Adjustment of equipment transfer price discount
Accounting for the required adjustment of the equipment transfer price discount. When the discount occurs, debit this account, credit "inventory equipment", "material cost differences" account. Adjustment of equipment transfer price premium, debit "inventory equipment", "material cost differences" account, credit account.
27. Corporate bond issuance costs
Accounting for bond issuance costs incurred to raise funds for bonds, including payment to the bank agent issuance fees and bond design, printing and other costs. Project units to pay the bank's agency issuance fees, should be differentiated between different situations for accounting: if the agency issuance fees are directly deducted by the bank or enterprise from the bond issuance funds, according to the actual receipt of funds, debit the "bank deposits" account, according to the deduction of fees, debit this account, according to the actual amount of bond issuance, credit the "bank deposits" account, according to the actual amount of bond issuance, credit the "bank deposits" account. According to the actual amount of bonds issued, credit the account of "Corporate Bond Funding"; if the handling fee for agency issuance is paid directly by the project unit, the project unit shall debit this account and credit the account of "Bank Deposit" when making the payment. If the project unit pays for the costs of bond design, printing, etc., debit this account and credit the "Bank Deposit" account. If the above costs are paid by the production enterprise, the project unit in the receipt of the relevant billing vouchers transferred by the production enterprise, debit this account, credit the "corporate bond funds" account.
28. Other Amortized Investments
Accounting for other amortized investments incurred by the project unit in addition to the above amortized investments that should be included in the value of the assets to be put into use, such as foreign design and technical data fees, overseas liaison fees, foreign technician fees, cancellation of the feasibility of the project, non-staff personnel living expenses, maintenance costs of the stopping and slowing down of the construction of the commercial network fees, power supply subsidy fees and extraordinary losses incurred by the project of the administrative unit. extraordinary losses incurred in the projects of public institutions, etc.
Three, when the project unit incurs the above costs, debit this account, credit "bank deposits", "cash", "project payable" and other related accounts. The above costs shall be apportioned according to the proportion of assets delivered for use and construction in progress when the project is completed and delivered for use.
4. This account shall be set up as a secondary line item according to the content of the project as stated in the project appraisal report, and as a tertiary line item according to the type of payment. The project unit may set up detailed accounts to register auxiliary accounts according to the content of the amortized investment.
Other Investments
I. This account accounts for other investment costs incurred by the project unit that constitute the investment expenditure for project construction, such as the purchase of housing and the purchase of basic livestock, forests and trees, rearing and cultivation expenditures, the purchase of fixed assets for feasibility studies, consulting services and training visits that cannot be directly apportioned into the cost of the assets in question, soil remodeling, public **** sanitation, and the acquisition of expenditures incurred on intangible assets and deferred assets.
Two, the project unit incurred various other investment expenditures, debit this account, credit "bank deposits", "cash", "project payable" and other subjects; completion Acceptance and delivery of use, debit the "delivery of assets for use" account, credit account.
This account should be set up according to the project evaluation report of the project content of the second level of detailed accounts, and set up according to the payment category of the third level of detailed accounts.
Expenditures of projects to be written off
I. This account shall account for the investment expenditures incurred by non-operating project units for river clearing, waterway clearing, fly sowing afforestation, subsidizing the mass afforestation, soil and water conservation, urban greening, feasibility study fees for canceled projects, and scrapping of projects, etc., which cannot form the part of assets. Formation of assets part of the above investment expenditures, not accounted for in this account, should be accounted for in the "construction investment" and other subjects.
Two, non-operating project units incurred in river clearing, channel dredging, fly sowing afforestation, subsidized mass afforestation, soil and water conservation, urban greening and other expenditures, debit this account, credit "bank deposits" and other subjects. Feasibility study fees incurred for canceled projects are debited to this account and credited to "Amortized Investment". As a result of natural disasters and other reasons for the project as a whole to form the net loss of scrapping, after the approval of the report, debit this account, credit "investment in construction and safety engineering" and other subjects.
Three, the occurrence of project expenditures to be written off, should be eliminated at the beginning of the next year, debit "project allocation" and other items, credit account.
D. This account should be set up according to the project evaluation report of the project content of the second level of detailed accounts, and set up according to the type of payment of the third level of detailed accounts.
Transfer out of investment
I. This account accounts for the actual cost of the special facilities built by the non-operating project unit to support the project, and the property rights do not belong to the unit.
Second, non-operating project units built for the project's property rights do not belong to the project's special facilities, at the time of completion, debit the "transfer out of investment" account, credit "construction and construction investment" account.
Third, the transfer of investment should be eliminated at the beginning of the next year, debit the "project allocation" account, credit account.
4, this account should be set up according to the project evaluation report of the project content of the second level of detailed accounts, and according to the type of payment to set up the third level of detailed accounts.
Delivery and Use of Assets
I. This account shall account for all assets that the project unit has completed the process of acquisition and construction and have been delivered to the production and use units, including fixed assets, tools, appliances, furniture and other current assets not sufficiently standardized as fixed assets for the purpose of production, and the actual cost of intangible assets and deferred assets. Fixed assets purchased by the project unit with project funds for its own use during the construction period are also accounted for through this account.
Two, after the completion of the project, must be prepared in accordance with the relevant provisions of the final accounts of the completion of the completion of acceptance and asset handover procedures, in order to be delivered as a delivery of assets in the accounts. Project units in the completion of acceptance and handover of assets before the work, must be based on "construction investment", "equipment investment", "other investment" and "amortized investment". "Amortized investment" and other subjects of the detailed records, calculate the actual cost of assets delivered for use, the preparation of assets delivered for use schedule and other completion of the final accounts annexed to the handover of the two sides after the visa, one of which is used by the unit as a basis for the entry of assets, the other by the project unit as a basis for the bookkeeping of this project.
3. The cost of assets delivered for use shall be calculated as follows:
1. The cost of fixed assets such as houses, buildings, pipelines, lines, etc., including: (1) the cost of construction work; (2) the share of amortized investment.
2. The cost of fixed assets such as power equipment and production equipment, including: (1) the purchase cost of equipment to be installed; (2) the cost of installation work; (3) the cost of construction work such as equipment foundations, pillars, etc., or the cost of masonry boilers and all kinds of special furnaces; and (4) the share of amortizable investment.
3. The cost of transportation equipment and other fixed and current assets that do not require the installation of equipment, tools, appliances, furniture, etc. is generally calculated only on the cost of purchase, and is not apportioned to "amortized investment".
4. The cost of fixed assets, such as draft animals, basic poultry, trees, etc., includes the actual acquisition cost of draft animals, basic poultry, trees, etc., the cost of raising and cultivating them, and the apportionment of amortized investment.
5. Various intangible assets and deferred assets to be delivered to production and use units are generally not apportioned to amortized investment.
4, has been handing over procedures for the delivery of assets for use, debit this account, credit "investment in construction and safety works", "equipment investment", "other investments" and "amortized investment". "Amortized investment" and other subjects.
V. This account should be "fixed assets", "current assets", "intangible assets" and "deferred assets "Set up a detailed account.
VI. The balance at the end of the year of this item shall be reversed in full at the beginning of the following year when new accounts are established. The use of non-reimbursable matching funds formed by the delivery of assets, offsetting "project grants", "project capital" and other accounts; the use of investment borrowing formed by the delivery of assets, offsetting "to be offset project expenditure The assets delivered for use formed by using investment loans are transferred to the account of "project expenditures to be offset"; the assets delivered for use formed by using funds from corporate bonds are transferred to the account of "funds from corporate bonds". The use of a variety of investment in the project unit to complete the delivery of assets for use, can distinguish the source of investment, respectively, in accordance with the above pan to carry forward; can not distinguish the source of investment, according to the actual investment ratio calculation carry forward.
Receivable from the production unit of investment loans
I. This account is the implementation of investment loans project unit of special accounts, accounting for the project unit to the production unit to recover the value of the assets purchased and delivered with infrastructure investment loans.
Second, the project unit will be purchased and built assets, delivered to the production unit to use, debit this account, credit "to be offset project expenditures" account, at the same time, debit the "delivery of assets for use" account, credit " Investment in Construction and Safety Engineering", "Investment in Equipment", "Amortized Investment" and "Other Investment". Received from the production unit to return the capital investment loan notice, debit "foreign loans" or "domestic loans" and other accounts, credit account.
Three, the project unit with infrastructure income and investment balances to repay the infrastructure investment loans, debit "foreign loans" or "domestic loans" and other subjects, credit account; at the same time, debit "due to infrastructure At the same time, debit the "due to the infrastructure revenue", "due to the infrastructure package savings" account, credit "bank deposits" account, and notify the production unit to transfer.
Fixed Assets
I. This account accounts for the original cost of various fixed assets used by the project unit in the construction process. Project units according to the infrastructure plan with infrastructure investment purchase and construction completed delivery of production units of the completed project (such as dormitories, office buildings, cars, etc.), before the transfer, due to the need for preparatory work, approved by the temporary use of the project unit is not a fixed asset, not accounted for in this account.
The fixed assets purchased by the project unit for its own use with infrastructure investment shall be accounted for through "investment in construction and safety works", "investment in equipment", "other investment", "Amortized investment" and other accounts. When the purchase and construction is completed and delivered to the project unit for use, debit the "assets delivered for use" account and credit "investment in construction and safety engineering", "investment in equipment", "other investment", "amortized investment" and so on. Other investment", "Amortized investment" and other accounts; at the same time, debit this account and credit the "assets delivered for use" account. Fixed assets purchased and constructed by project units with retained income for their own use are debited to this account and credited to "bank deposits".
Fixed assets transferred to the project unit by the competent department or production unit without compensation, debit this account (the original book value of the transferred unit), credit the "funds allocated from the higher level" account (net value) and "accumulated depreciation" (depreciation of the transferred unit).
Fixed assets in surplus are debited to this account (full replacement value) and credited to "Accumulated Depreciation" (estimated depreciation) and "Property Losses to be Disposed of" (net value); when transferring the assets in accordance with the prescribed procedures is reported for approval, it is debited to When the transfer is approved in accordance with the required procedures, debit the account of "Property Losses to be Disposed of" and credit the account of "Amortized Investments".
Three, the project unit for scrapping and destruction and other reasons to reduce the fixed assets, should be reduced according to the net value of fixed assets, debit the "fixed assets cleanup" account, according to the accumulated depreciation, debit the "accumulated depreciation" account, according to the original cost of fixed assets, credit the "fixed assets cleaning" account. Credited to the account.
Fixed assets at a loss are debited to "Accumulated Depreciation" (depreciated) and "Property Losses to be Disposed of" (net value), and credited to "Original Book Value". When the transfer of funds is approved in accordance with the prescribed procedures, debit the account "Amortized investment - fixed asset losses" and credit the account "Property losses to be disposed of".
Four, this account should be carried out according to the category and name of fixed assets for detailed accounting.
Accumulated depreciation
I. This account accounts for the accumulated depreciation of fixed assets used by the project unit during the project construction.
Second, depreciation of fixed assets, generally should be based on the approved monthly depreciation rate and the original book value of fixed assets in use at the beginning of the month, calculated on a monthly basis. Fixed assets put into use in the month of the month is not depreciated, from the next month to calculate depreciation; month of fixed assets out of use, the month of depreciation, from the next month to stop depreciation.
Fixed assets fully depreciated, regardless of whether they can continue to use, are no longer depreciated; early retirement of fixed assets are not depreciated, and the net loss is included in the amortized investment.
Third, monthly depreciation of fixed assets, debit the "amortized investment" account, credit account.
D. This account should be set up according to the category of fixed assets and the corresponding sub-accounts.
Fixed Assets Liquidation
I. This account accounts for the net value of fixed assets transferred to liquidation of the project unit due to scrapping, destruction and other reasons, as well as its liquidation costs incurred in the liquidation of the liquidation and liquidation income.
Second, the scrapping and liquidation of fixed assets transferred to the liquidation, should be based on the original cost of fixed assets less accumulated depreciation, debit this account, according to the depreciation, debit the "accumulated depreciation" account, according to the original cost of fixed assets, credit "fixed assets "
Costs incurred in the process of cleaning up fixed assets, debit this account, credit "bank deposits" and other subjects; recovered salvage value and the realization of income, etc., debit "bank deposits", "inventory material
The net gain from the liquidation of fixed assets is debited to this account and credited to "Amortized investment - loss of fixed assets"; the net loss from the liquidation of fixed assets is debited to "Amortized investment - loss of fixed assets"; the net loss from the liquidation of fixed assets is debited to "Amortized investment - loss of fixed assets". --The net loss after the liquidation of fixed assets is debited to "Amortized Investment - Loss of Fixed Assets" and credited to "Fixed Assets Loss".
Third, this account should be set up according to the liquidation of fixed assets ledger.
Equipment Purchase
I. This account accounts for the purchase cost of various equipment and materials purchased by the project unit.
Commissioned outside the processing of materials and their processing costs, directly in the "commissioned processing equipment" account, not in this account.
Second, the procurement cost of equipment generally consists of the following items:
1. purchase price: the purchase price of equipment, equipment for international bidding for the World Bank to pay the CIF price of goods;
2. transportation and miscellaneous expenses: including domestic transportation, packaging, loading and unloading costs;
3. purchasing and storage costs.
The purchase price of which should be directly into the purchase cost of the device; transportation and miscellaneous charges can be divided into the burden of the object, directly into the purchase cost of the device, can not be divided into the burden of the object, according to the proportion of the purchase price of the device and other criteria for apportionment, apportionment into the cost of the purchase of the device.
Three, the accounting method of this item:
1. According to the invoice bill to pay the price of the equipment and transportation and miscellaneous expenses, debit this account, credit "foreign loans", "bank deposits" and other accounts.
2. equipment arrived and has been accepted into the warehouse and the invoice bill has not been received, in the month can not be recorded, to be invoiced when the invoice bill arrives, and then according to the invoice bill amount, debit this account, credit "foreign loans", "bank deposits" and other subjects. Credit to "Foreign Borrowing", "Bank Deposit", etc. At the end of the month, for the equipment which has been accepted into the warehouse and the invoice has not yet been received, it should be temporarily estimated according to the contract price or the budget price, and debit the accounts of "Inventory equipment" and "Inventory materials", and credit the account of "Payable for equipment". "The same is done in red at the beginning of the next month. At the beginning of next month, the same record is made in red to be reversed. When the invoice arrives next month and the price is paid, it will be recorded according to the normal procedure by debiting this account and crediting "Foreign Borrowings", "Bank Deposits" and other accounts.
3. Project units in accordance with the relevant provisions of the prepaid large-scale equipment, debit the "equipment payable" account, credit "foreign loans", "bank deposits" and other accounts. The equipment arrives and is accepted into the warehouse. After the arrival of equipment acceptance into the warehouse, and then according to the invoice bill payable amount of transfer, debit this account, credit "equipment payable" account.
4. When the equipment purchased through international bidding organized by the unified organization reaches the receiving unit, the receiving unit should debit this account and credit "equipment payable" according to the actual amount on the goods acceptance bill; when the equipment is accepted and put into the warehouse, it should be debited to "equipment in stock", "inventory", "inventory", "inventory" and so on. When the equipment is accepted into the warehouse, debit "inventory equipment", "inventory materials" and other accounts, credit the account; when receiving the list of debts, debit "equipment payable" account, credit "foreign loans" account. The list of debts received is debited to "equipment payable" and credited to "foreign loans".
5. When collecting the compensation for shortage of equipment or other compensations that should be offset against the cost of equipment purchase from the supplying units, transportation agencies, etc., debit the account of "other receivables" and credit the account according to the relevant claim vouchers. Wear and tear on the way that need to be reported for approval for write-off or yet to be identified and dealt with, as well as extraordinary losses due to accidents, shall be debited to the account of "Property Profits and Losses to be Dealt with" and credited to the journal account.
6. At the end of the month, the purchase and storage fee which should be charged to the purchase cost of the equipment is allocated and debited to this account and credited to the "Purchase and Storage Fee" account.
7. At the end of the month, the equipment received into the warehouse will be recorded:
(1) The equipment received into the warehouse, according to the actual cost of debit "inventory equipment", "equipment investment" account, credit account.
(2) materials accepted into the warehouse, according to the planned cost of debit "inventory materials" account, credit account; at the same time, the actual cost is greater than the planned cost of the difference, debit "material cost differences" account, credit account; the actual cost of the difference is less than the planned cost, debit "material cost differences" account, credit account; the actual cost of the difference is less than the planned cost, debit "material cost differences" account, credit account. Less than the planned cost of the difference, debit this account, credit the "material cost differences" account.
The project unit that adopts the actual cost for the daily accounting of materials can not set up the "material cost difference" account. When receiving materials, according to the invoice bill, payment vouchers, etc., debit this account, credit "foreign loans", "bank deposits" account. When the materials arrive and are accepted into the warehouse, debit the account of "inventory materials" and credit the account. The actual cost of materials issued, according to the actual situation, the use of "weighted average", "moving average" or "first-in-first-out" method of accounting.
8. After the above records, the balance of this item at the end of the month, that is, the payment has been made but the equipment has not yet arrived or has not yet been accepted into the warehouse equipment in transit.
Four, this account should be set up "equipment procurement" and "material procurement" two sub-accounts, and according to the name of the category of equipment and materials, set up procurement ledger accounting.
Account No. 212 Purchasing and Custodial Costs
I. This account accounts for the costs incurred by the project unit for purchasing, acceptance, custodianship and sending and receiving of equipment and materials, including purchasing and custodian's wages, wage surcharges, office expenses, travel and transportation costs, as well as inspection and testing costs, material losses and damages (surpluses and reductions), etc. The project management unit's material losses (surpluses) and damages (surpluses and reductions), etc. are accounted for by the project management unit. Project management unit of the material loss (surplus), destruction is not accounted for in this account.
Two, the occurrence of various procurement and storage costs, debit this account, credit "bank deposits", "cash", "inventory of materials", "Salary payable" and other subjects. All costs to be included in the "procurement and storage costs" account, can be clearly identified object of the burden, should be directly credited to this account belongs to the "equipment" or "materials" sub-accounts; can not distinguish the object, the end of the month should be based on the current month The end of the month should be assessed according to the proportion of the total amount of equipment and materials purchased that month.