Building construction enterprises incurred construction fees into do:
Borrow: engineering construction - **** project
Credit: cash / bank deposits
2. Real estate development enterprises to pay the construction fee entry
Borrow: development costs: construction and installation costs / preliminary engineering costs / ancillary facilities, etc.
Credit: bank deposits
3. Bank deposits
3. Enterprises to build their own plants:
Borrow: construction in progress - ** Guangfang
Credit: bank deposits / accounts payable;
The development cost refers to all inputs that constitute the conditions for the sale of real estate commodities, and all costs, including apportionment of ancillary facilities, environmental landscaping fees and external pipeline network.
1. Land use right premium
The state, as the land owner, grants the land use right to the land user for a certain number of years for a fee. The estimation of the land use right premium paid by the land users can be obtained by referring to the amount of the premium of the similar parcels of land granted in the previous period and making corrections for such factors as time, location, use, street frontage, building volume ratio, land grant period, surrounding environmental conditions and the current status of the land, etc.; or it can be based on the urban benchmark land price or the average land price promulgated by the people of the city in which it is located, based on the grade of the lot in which the project is located, its use, volume ratio, use period and so on, It can also be obtained by correcting the urban benchmark land price or average standardized land price issued by the people of the city where the project is located according to factors such as the grade, use, volume rate and service life of the lot.
2. Land expropriation and demolition and resettlement compensation fees
(1) Land expropriation fees. The costs incurred in the expropriation of rural land for national construction mainly include land compensation fees, labor resettlement subsidies, water conservancy facilities maintenance apportionment, seedling compensation fees, cultivated land occupation tax, cultivated land reclamation fund, land requisition management fees, etc.
The land requisition fee for rural areas is estimated to be about $10 million. The estimation of rural land expropriation fees can be made with reference to relevant national and local regulations.
(2) Demolition and resettlement compensation fees. In urban areas, the state and local *** can be based on the statutory program, the state-owned reserve land or land that has been used by enterprises, institutions or individuals to real estate development projects or other construction projects. If the original land unit or individual suffers economic loss as a result of the land transfer, the new land unit shall pay compensation in accordance with the regulations. It actually includes two parts of the cost, namely, demolition and resettlement fees and demolition compensation.
3. preliminary engineering costs
Mainly includes: (1) the project's planning, design, feasibility studies required. Generally can be estimated by a certain percentage of the total investment in the project. Usually planning and design fees for the construction of about 3% of the construction cost, hydrogeological exploration costs can be based on the amount of work required in conjunction with the relevant charges estimated.
(2) "three passes and one leveling" and other land development costs. Mainly includes the original buildings on the ground, structures removal costs, site leveling costs and water, electricity, road access costs. These costs can be estimated according to the actual workload, with reference to the relevant billing standards.
4. Construction and safety engineering costs
It refers to the total cost of construction and safety engineering construction directly. Mainly includes construction costs (construction, special decoration costs), installation and installation costs (water supply and drainage, electrical lighting, elevators, air conditioning, gas piping, fire, lightning, weak electricity and other devices and installation) and interior decoration costs. In the feasibility study stage, the construction and installation costs can be estimated using the unit estimation algorithm, unit index estimation algorithm, the amount of work approximation Converse algorithm, the estimated budget index estimation algorithm and similar engineering experience estimation algorithm and so on.
5. Infrastructure costs
It is also known as the cost of works within the red line, including water supply, power supply, gas supply, roads, landscaping, sewage, drainage, flooding, telecommunications, sanitation and other engineering costs, usually using the unit index estimation algorithm to calculate.
6. Public **** supporting facilities
It mainly includes the development of small areas that can not be transferred in return for the expenditure incurred by the public **** supporting facilities. Its estimation can refer to the "construction and safety construction costs" estimation method.
7. Unforeseen costs
It includes the basic reserve and reserve for price increases. According to the complexity of the project and the accuracy of the aforementioned cost estimates, to the sum of the above 1 to 6 as the base, calculated at 3% to 5%.
8. Taxes during the development
The development of the project investment estimates should take into account the project in the development process of the burden of various taxes and local *** or the relevant departments to collect fees. In some large and medium-sized cities, this part of the cost in the development and construction of the project investment accounted for a large proportion. Should be based on local regulations and standards estimated grates.
Labor costs into which accountingPayment of labor costs accounting entries depending on the specific circumstances, the entries are different:
1, the general business for:
When accruing:
Borrow: administrative expenses, production costs, manufacturing costs and other subjects
Credit: payable to the employee remuneration
Payment:
Borrow: payable to the employee remuneration
Borrow: payable to the employee remuneration
Payment:
Borrow: payable to the employee remuneration
Borrow: payable to the employee remuneration
Credit: Bank Deposits, Cash on Hand, and Other Accounts
2. When the construction unit is
accrued:
Borrow: Project Construction Costs - Labor Costs
Credit: Wages Payable (or Employee Compensation Payable)
When paid:
Borrow: Wages Payable (or Employee Compensation Payable)
Credit: Cash (or Bank Deposit)
In which accounting item is the fee for reviewing construction drawings entered?Construction in progress.
Costs incurred for construction are included in construction-in-progress expenditures, and the entry is
Borrow Construction-in-progress
Credit: Bank deposits, etc.
Which accounting account should the fee for work-related injuries be included in1. Which accounting account should the fee for work-related injuries be included in?
(1) If there is no insurance, the cost of work-related injuries is included in the "administrative expenses - welfare expenses" account.
(2) If the unit is insured, the costs advanced by the unit are temporarily recorded in the "other receivables" account.
2, work-related injuries bought insurance, claims refund how to do accounting entries? Not refund how to enter the accounting account?
(1) unit advances
borrow: other receivables - social security
credit: cash
(2) to recover the claim fee
borrow: bank deposits
credit: other receivables - social security
(3) if the refund is not
borrow: administrative expenses - labor insurance premiums
Credit: Other receivables - social security
Which accounting account is the labor cost of odd jobs?
What odd jobs? For someone else or for your own company?
Doing labor for your own company can be treated as an administrative expense
You get someone to do the work for someone else's company can be treated as wages, payable to employees.
Dike fee into which accounting account?
In general, the dyke fee should be included in the enterprise's administrative expenses account, set the second level of detail dyke fee.
The details are as follows:
When you accrue the dyke fee:
Borrow: Administrative Expenses - Dyke Fee
Credit: Taxes Payable - Dyke Fee Payable.
When submitting:
Borrow: Taxes Payable - Dike Fees
Credit: Bank Deposits
Which accounting account is the bidding cost of the construction enterpriseOperating Expenses,
If there is no set up of this account, it can be included in the administrative expenses. The general situation has been set construction enterprises to accompany the bidding fee and information costs into which accounting account?The construction company to accompany the bidding fee and the information fee is included in the "administrative expenses --- bidding fee" accounting account
Borrow: administrative expenses --- bidding fee (or consulting service fee)
Credit: bank deposits (or cash on hand)
Reception fee into which accountingIncluded in the management costs or sales expenses.
Which accounting account does the transportation fee go intoSeller: if the freight is advanced to accounts receivable
If it is borne by the seller, it goes into selling expenses
Purchaser: the freight goes into the cost of the product - purchase of materials or purchase of supplies
And the freight can be deducted from the input tax of 7%. For example, if the shipping cost is $100, the input tax is $100*7%=$7