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Anonymous users2024-02-061. The cost model is rented out.
Borrow: investment real estate - cost 1350
Accumulated depreciation 180
Credit: Fixed assets 1350
Accumulated depreciation of investment real estate 180
2. Fair model for external leasing.
Borrow: investment real estate - cost 1200
Accumulated depreciation 180
Credit: Fixed assets 1350
3. Depreciation of fixed assets (under cost mode), 1170*(1-5%) (20*12)=
Borrow: Other operating costs.
Credit: Accumulated depreciation of investment real estate.
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Anonymous users2024-02-051) Adopt the cost model for measurement.
1. Investment real estate acquired by enterprises such as outsourcing and self-construction.
Borrow: Investment real estate.
Credit: Bank deposits.
projects under construction, etc.
2. Convert non-investment real estate into investment real estate.
Borrow: Investment real estate.
Credit: development of products, etc.
3. Provision for depreciation or amortization.
Borrow: Other operating costs.
Credit: Accumulated depreciation (amortization) of investment real estate
4. Obtain rental income.
Borrow: Bank deposit.
Credit: Other business income.
5. Disposal of investment real estate.
Borrow: Bank deposit.
Credit: Other business income.
Borrow: Other operating costs.
Accumulated depreciation (amortization) of investment real estate
Provision for impairment of investment real estate.
Credit: Investment real estate.
2) Measured using the fair value model.
1. Investment real estate acquired by enterprises such as outsourcing and self-construction.
Borrow: Investment real estate – cost.
Credit: Bank deposits.
projects under construction, etc.
2. Convert non-investment real estate into investment real estate.
Borrow: Investment real estate – cost, etc. (fair value).
Fair value change gain or loss (debit difference).
Credit: development of products, etc.
Capital Reserve – Other Capital Reserve (Credit Difference).
3. Changes in fair value at the balance sheet date.
Borrow: Investment Real Estate – Change in Fair Value.
Credit: Fair Value Gain or Loss.
or the opposite entry.
4. Obtain rental income.
Borrow: Bank deposit.
Credit: Other business income.
5. Disposal of investment real estate.
Borrow: Bank deposit.
Credit: Other business income.
Borrow: Other operating costs.
Credit: Investment Real Estate – Cost.
Investment real estate – change in fair value.
Note: "Investment Real Estate – Change in Fair Value" may be on the debit side.
Borrow: Capital Reserve - Other Capital Reserve.
Credit: Other business costs.
Debit: Fair value change gain or loss.
Credit: Other business costs.
or the opposite entry.
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Anonymous users2024-02-04The subsequent measurement of investment real estate includes the cost model and the fair value measurement model, and the investment real estate accounting account under the cost model
Accumulated depreciation of investment real estate.
Provision for impairment of investment real estate.
Under the fair value model:
Investment real estate - cost.
Investment real estate – change in fair value.
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Anonymous users2024-02-03Investment real estate is not difficult, it is important to keep clear accounting entries, especially the conversion part and disposal under the fair value model. All the accounting entries were sorted out, and the differences and key points were marked and shared
Measured on a cost basis.
Measured using the fair value method.
Initial metering. Outsourcing and borrowing: investment real estate.
Credit: bank deposits, etc.
Borrow: Investment real estate – cost.
Credit: bank deposits, etc.
Build your own. Borrow: Investment real estate.
Credit: projects under construction, development of products, etc.
Borrow: Investment real estate – cost.
Credit: projects under construction, development of products, etc.
Subsequent metering. Borrow: Other operating costs.
Credit: Accumulated depreciation of investment real estate.
Borrow: Investment Real Estate – Change in Fair Value.
Credit: Fair Value Gain or Loss.
Impairment debit: Impairment loss of assets.
Credit: Provision for impairment of investment real estate.
Impairment shall not be reversed to no impairment.
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Anonymous users2024-02-021) Adopt the cost model for measurement.
1. Investment real estate acquired by enterprises such as outsourcing and self-construction.
Borrow: Investment real estate.
Credit: Bank deposits.
projects under construction, etc.
2. Convert non-investment real estate into investment real estate.
Borrow: Investment real estate.
Credit: development of products, etc.
3. Provision for depreciation or amortization.
Borrow: Other operating costs.
Credit: Accumulated depreciation (amortization) of investment real estate
4. Obtain rental income.
Borrow: Bank deposit.
Credit: Other business income.
5. Disposal of investment real estate.
Borrow: Bank deposit.
Credit: Other business income.
Borrow: Other operating costs.
Accumulated depreciation (amortization) of investment real estate
Provision for impairment of investment real estate.
Credit: Investment real estate.
2) Measured using the fair value model.
1. Investment real estate acquired by enterprises and self-construction with leather barricades.
Borrow: Investment real estate – cost.
Credit: Bank deposits.
projects under construction, etc.
2. Convert non-investment real estate into investment real estate.
Borrow: Investment real estate – cost, etc. (fair value).
Fair value change gain or loss (debit difference).
Credit: development of products, etc.
Capital Reserve – Other Capital Reserve (Credit Difference).
3. Changes in fair value at the balance sheet date.
Borrow: Investment Real Estate – Change in Fair Value.
Credit: Fair Value Gain or Loss.
or the opposite entry.
4. Obtain rental income.
Borrow: Bank deposit.
Credit: Other business income.
5. Disposal of investment real estate.
Borrow: Bank deposit.
Credit: Other business income.
Borrow: Other operating costs.
Credit: Investment Real Estate – Cost.
Investment real estate – change in fair value.
Note: "Investment Real Estate – Change in Fair Value" may be on the debit side.
Borrow: Capital Reserve - Other Capital Reserve.
Credit: Other business costs.
Debit: Fair value change gain or loss.
Credit: Stupid Hu other business costs.
or the opposite entry.
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Anonymous users2024-02-01It is not difficult to invest in real estate, and it is important to keep clear accounting entries, especially the conversion and disposal of Zijujube under the fair value model. All the accounting entries were sorted out, and the discrepancies and key points were marked.
If the parent company leases real estate to a subsidiary in the form of an operating lease, the real estate shall be recognized as the investment real estate of the parent company.
The land use right that is held and ready to be transferred after appreciation refers to the land use right obtained by the enterprise and ready to be transferred after the increase in value. Idle land identified in accordance with relevant state regulations does not belong to the land use right that is held and is ready to be transferred after appreciation. A building that has been rented out.
Investment properties mainly include:
Land use rights that have been leased, land use rights that are held and ready to be transferred after appreciation, and buildings that have been leased.
The leased land use right refers to the land use right leased by the enterprise in the form of operating lease, including the land use right for lease after the completion of self-development. The land use right for lease refers to the land use right obtained by the enterprise through assignment or transfer. The land use rights that the enterprise plans to lease but has not yet leased do not fall into this category.
If the lease term of the leased investment real estate expires, it is still regarded as investment real estate if it is temporarily vacant but continues to be used for rent.
If an enterprise leases a building or land use right in the form of business and then subleases it to other units or individuals, it is not investment real estate and cannot be recognized as an asset of the enterprise.
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Anonymous users2024-01-311. The accounting entries under the cost model of investment real estate are as follows: 1. When depreciation or amortization is accrued.
Borrow: Other operating costs.
Credit: Accumulated depreciation of investment real estate early (amortization).
2. When making provision for the reduction of the positive value.
Borrow: Asset impairment loss.
Credit: Provision for impairment of real estate for investment.
3.Obtain rental income.
Borrow: Bank deposit.
Credit: Other business income.
Tax Payable – VAT payable (output tax).
2. The accounting entries for investment real estate under the fair value model are: 1. When the fair value rises, the entries are, borrowed: investment real estate - fair value change.
Credit: Fair Value Gain or Loss.
2. The entries for the decrease in fair value are, debit: profit or loss on fair value change.
Credit: Investment Real Estate - Change in Fair Value.
3. Obtain rental income.
Borrow: Bank deposit.
Credit: Other business income.
Tax Payable – VAT payable (output tax).
Disposal of investment real estate, 1Disposal of investment real estate measured using a cost model.
** or transferred:
Debit: Bank deposit (amount actually received).
Credit: Other business income.
Borrow: Other operating costs.
Accumulated depreciation (amortization) of investment real estate
Credit: Investment real estate.
2.Disposal of investment real estate measured using the fair value model.
Debit: Bank deposit (amount actually received).
Credit: Other business income.
Borrow: Other operating costs.
Credit: Investment Real Estate – Cost.
Investment real estate – change in fair value (or debit).
Debit: Fair value change gain or loss.
Credit: Other operating costs (or reverse entries).
If there is an amount included in the capital reserve on the original conversion date, then:
Borrow: Capital Reserve - Other Capital Reserve.
Credit: Other business costs.
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Anonymous users2024-01-301. The cost model is rented out.
Borrow: investment real estate - cost 1350
Accumulated depreciation 180
Credit: Fixed assets 1350
Accumulated depreciation of investment real estate 180
2. Fair model for external leasing.
Borrow: investment real estate - cost 1200
Accumulated depreciation 180
Credit: Fixed assets 1350
3. Depreciation of fixed assets (under cost mode), 1170*(1-5%) 20*12)=
Borrow: Other operating costs.
Credit: Accumulated depreciation of investment real estate.
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Anonymous users2024-01-29Investment real estateaccounting entries
1) Purchased investment real estate.
Borrow: Investment real estate.
Credit: Bank deposits.
2) Recognition and initial measurement of self-built investment properties.
Borrow: Investment real estate.
Credit: Bank deposits.
3) Investment real estate formed by internal conversion.
Borrow: Investment real estate (cost model).
Investment real estate – cost (fair value model) fair value change gains and losses.
In the case of debit balance, loss).
Provision for decline in inventory value.
Credit: Development product (book balance.
Capital Reserve – Other capital reserves.
In the case of credit differences, earn).
Cost model. Borrow: Investment real estate.
Accumulated depreciation. Provision for impairment of fixed assets.
Credit: Fixed Assets.
Accumulated depreciation of investment real estate.
Provision for impairment of investment housing and demolition of real estate.
Fair Value Model.
Borrow: Investment real estate - cost ** fair value at the date of change) accumulated depreciation. Fair value change gain or loss (in the case of debit balance) impairment provision for fixed assets.
Credit: Fixed Assets.
Capital Reserve – Other capital reserve (in the case of credit balances).
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Anonymous users2024-01-281) Adopt the cost model for measurement.
1. Investment real estate acquired by enterprises such as outsourcing and self-construction.
Borrow: Investment real estate.
Credit: Bank deposits.
projects under construction, etc.
2. Convert non-investment real estate into investment real estate.
Borrow: Investment real estate.
Credit: development of products, etc.
3. Provision for depreciation or amortization.
Borrow: Other operating costs.
Credit: Accumulated depreciation (amortization) of investment real estate
4. Obtain rental income.
Borrow: Bank deposit.
Credit: Other business income.
5. Disposal of investment real estate.
Borrow: Bank deposit.
Credit: Other business income.
Borrow: Other operating costs.
Accumulated depreciation (amortization) of investment real estate
Provision for impairment of investment real estate.
Credit: Investment real estate.
2) Measured using the fair value model.
1. Investment real estate acquired by enterprises and self-construction with leather barricades.
Borrow: Investment real estate – cost.
Credit: Bank deposits.
projects under construction, etc.
2. Convert non-investment real estate into investment real estate.
Borrow: Investment real estate – cost, etc. (fair value).
Fair value change gain or loss (debit difference).
Credit: development of products, etc.
Capital Reserve – Other Capital Reserve (Credit Difference).
3. Changes in fair value at the balance sheet date.
Borrow: Investment Real Estate – Change in Fair Value.
Credit: Fair Value Gain or Loss.
or the opposite entry.
4. Obtain rental income.
Borrow: Bank deposit.
Credit: Other business income.
5. Disposal of investment real estate.
Borrow: Bank deposit.
Credit: Other business income.
Borrow: Other operating costs.
Credit: Investment Real Estate – Cost.
Investment real estate – change in fair value.
Note: "Investment Real Estate – Change in Fair Value" may be on the debit side.
Borrow: Capital Reserve - Other Capital Reserve.
Credit: Other business costs.
Debit: Fair value change gain or loss.
Credit: Stupid Hu other business costs.
or the opposite entry.
China's economy is currently heavily dependent on real estate. There is reliable information. Nearly 50% of China's local government revenue comes from land sales. >>>More
The risks of real estate development are huge, but so are the benefits. It depends on your own capital holdings and capital planning, as well as the cost period. Now the level of urbanization is constantly improving, the amount of construction is large, but the quality has not kept up, the same industry through investment differentiation to enhance the competitiveness of investment, real estate from scratch, from there to excellent, people pursue the scale from small to large, the function is also from single to comprehensive. >>>More
Yes, there are more than a dozen sales of so many houses in a community, and the income is considerable.
Please refer to the details for details.
Hope it helps! >>>More
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