How to deal with mining accounting

The accounting treatment methods of the two types of mining enterprises are different, and their respective treatment methods are as follows:

1. The first type of enterprise: the provisions on the accounting treatment of prospecting rights and mining rights of enterprises. Enterprises should add "exploration and development costs" and "geological achievements" to account for the expenses incurred in the process of geological exploration and the actual cost of geological results obtained through geological exploration.

2. The second type of enterprise: accounting treatment of prospecting rights and mining rights of geological exploration units. When a geological exploration unit applies for the acquisition of prospecting rights, the royalties payable for prospecting rights shall be directly included in the cost of geological exploration and production.

Extended information: 1. The production capacity of mining enterprises is the maximum amount of ore (concentrate) that may be produced per unit time under the existing production technology organization conditions. It can be expressed in terms of daily output of mines, and can also be expressed in terms of annual output, which is the scientific basis for determining the mine output plan and mine technical transformation.

2. The production capacity of mining enterprises is the ...... of mining, transportation, lifting, drainage, ventilation and mineral processing in all aspects of the production process of mining enterprisesIt is not determined by the production capacity of a major production link. So it's a comprehensive capability.

The production capacity of mining enterprises is the greatest possibility of production of mining enterprises. However, it is not static, it is constantly changing. There are many factors affecting it, such as the progress of science and technology, the improvement of process methods and production organization, the promotion of advanced experience, the change of ore body occurrence conditions, the obsolescence of machinery and equipment, the increasing depth of mining, etc., the changes of these factors will cause changes in production capacity.

3. The production capacity of mining enterprises is divided into design ability and verification (verification) capacity. The design capacity is the production capacity specified in the mine design documents, and the verification capacity is the production capacity obtained by checking the capacity of each link according to the actual situation after the mine is put into operation. Their role is different, and mine design capabilities are used at the time of design to determine mine service life and select equipment.

It is a fixed value, and the design capability will not change as long as the design documents approved by the state are approved. When the mine reaches the daily design capacity, with the change of various production conditions, especially after the technical transformation of the production link, the original design capacity can not be used as the basis for formulating the output plan, but according to the changed capacity of each link to determine the comprehensive production capacity of the mine, that is, the verification capacity, as the basis for formulating the output plan and further technical transformation.

See Guide to the Application of Accounting Standards for Business Enterprises

The accounting treatment of mine accounting, like that of most industrial enterprises, includes but is not limited to the following accounting treatments:

Receipt of registered capital.

Credited and debited: bank deposits, fixed assets.

Intangible assets, inventories are now in an uproar, and credit: paid-in capital.

Expenses incurred during the preparation period, borrowing: management expenses - start-up fees, credit: bank deposits, etc., the mining rights formed by the state through the payment of the mining right price, the mining right price payable according to the regulations shall be accounted for as intangible assets, and amortized in equal installments during the benefit period of the mining right.

The enterprise shall pay the price of the mining rights of the Yanludong according to the amount due.

Borrow: intangible assets, credit: bank deposits, etc., when amortized, borrow: management expenses - amortization of intangible assets.

Credit: Accumulated amortization.

The expenses incurred by the enterprise in the process of exploration and production shall be borrowed: exploration and development costs - projects, credit: bank deposits, and employee salaries payable.

If the geological results are formed at the end of the exploration, the geological results shall be borrowed, and the exploration and development cost shall be credited to the project;

If the geological results cannot be formed, it shall be included in the profit and loss of the current period at one time, and it will be cracked and withered.

Borrow: Administrative Expenses - E&P Costs, Credit: E&P Costs - Projects.

At the time of sale, debit: accounts receivable.

etc., credit: main business income, credit: tax payable - value-added tax payable - output tax, debit:

Cost of main business, credit: geological achievements, provision for safety expenses, borrow: exploration and development costs - projects, credit:

Special reserves, incurred security expenses, borrow: special reserves, loans: bank deposits, etc.

Summary. Accounting refers to the realization of accounting treatment for the collection, sorting, recording, calculation, settlement and other specific affairs of accounting treatment of original documents, which requires standardization and accuracy, to ensure the effective implementation of accounting, accounting supervision and accounting standards. Judging from the current development status of accounting computerization, there are two forms of accounting processing: manual accounting processing and computer accounting processing; Computer accounting processing is an extension and development of manual accounting processing, and its content is basically the same.

Hello, dear, very high Chunxing will answer for you! The full set of accounting processing of the mining ore plant is boring: borrowing:

Raw Materials Loan: Bank Deposit Borrow: Production Cost Loan and Training; Raw materials borrowed:

Manufacturing Expenses Credit: Banks. Depreciation.

etc. Borrow: Production Costs Credit: Manufacturing Expenses Borrow:

Inventory Goods Credit: Production Costs Accrual Insurance Reserve Loan: Production Costs Credit:

Special Reserve Loan: Special Reserve Loan: Bank Deposit.

Accounting refers to the realization of accounting treatment for the collection, sorting, recording, calculation, settlement and other specific affairs of accounting treatment of original documents, which requires standardization and accuracy, to ensure that accounting, accounting supervision and accounting standards are effectively implemented. Judging from the current development status of accounting computerization, there are two forms of accounting processing: accounting processing and computer accounting processing; Computer accounting processing is an extension and development of manual accounting processing, and its content is basically the same.

First, the work content of accounting 1Accounting processing: Accounting processing includes a series of accounting processing from original vouchers, accounting vouchers, ledgers and general ledgers to balance sheets, income statements, and cash flow statements.

2.Financial management: Financial management includes analysis of enterprise assets and liabilities, enterprise stability and risk analysis, analysis of capital flow of the company, analysis of enterprise costs and expenses, analysis of enterprise investment management, management of enterprise cattle production and operating funds, mergers and acquisitions between enterprises, etc.

3.Tax-related accounting: Tax-related accounting includes enterprise tax-related accounting account processing, tax-related project risk assessment and implementation, enterprise tax risk analysis, tax declaration work, enterprise tax-related administrative and judicial affairs handling, etc.

4.Enterprise audit work: Enterprise audit work includes external financial audit and internal financial audit of the enterprise.

Second, the cashier's work content (1) monetary fund accounting, cash receipts and payments, in strict accordance with the provisions of the collection and payment. Handle bank settlement, standardize the use of checks, and strictly control the issuance of blank checks. Register the journal to ensure the daily clearing and monthly settlement.

According to the receipt and payment vouchers that have been completed, register the cash journal and bank deposit journal one by one, and settle the balance. Custody of cash in hand, custody of value**. For cash and all kinds of valuable**, make sure it is safe and intact.

Keep the relevant seals of the store and register the cancellation of the cheque. Review the income voucher and handle the sales settlement. (2) Settlement Handle settlement and establish a clearing system.

Accounting for other transactions to prevent bad debt losses. (3) Wage settlement: Implement the wage plan and supervise the use of wages. Review payroll documents, pay wages and bonuses, be responsible for payroll accounting, and provide payroll data.

Detailed accounting is carried out according to the composition of the total salary and the recipients of wages. According to the requirements of the management department, prepare the report on the total salary.

The accounting treatment of mine accounting, like that of most industrial enterprises, includes but is not limited to the following accounting treatments:

Registered capital received in the account, borrowed: bank deposits, fixed assets, intangible assets, cash in hand, credit: paid-in capital write-off, expenses incurred during the preparation period, borrowed

Management expenses - start-up fees, credits: bank deposits, etc., the mining rights formed by the state through the payment of the mining right price, the mining right price payable according to the regulations shall be accounted for as intangible assets and amortized in equal installments during the benefit period of the mining right. The enterprise shall pay the price of the mining right according to the amount due.

Borrow: intangible assets, credit: bank deposits, etc., when amortized, borrow: administrative expenses - amortization of intangible assets, credit: accumulated amortization.

The expenses incurred by the enterprise in the process of exploration and production, borrow: exploration and development cost - project, credit: bank deposits, payable employee salaries, geological results formed at the end of exploration, loan: exploration and development cost - project;

If the geological results cannot be formed, the current profit and loss of Liangyuan will be calculated at one time, and the loan will be borrowed: management expenses - exploration and development costs, and credit: exploration and development costs - projects.

At the time of sale, borrow: accounts receivable, etc., credit: main business income, credit:

Tax payable - tax payable on the value of the cracked branch - output tax, borrow: cost of main business, credit: geological achievements, provision for safety expenses, borrow:

Exploration and development costs — project, credit: special reserves, incurred security expenses, borrow: special reserves, loans:

bank deposits, etc.