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