What accounting subjects are included in the intelligent installation project of grain warehouse

The payment for the installation of equipment is recorded in the account of "construction in progress".

Borrow: Construction in progress.

Credit: Bank deposits.

For the purchase of equipment that needs to be installed, the purchase price, the installation project payment, the wages of the installation workers, other installation expenses and the expenses for making the equipment available are all included in the construction in progress account, and then transferred from the reconstruction project account to the fixed assets account after the installation is completed.

Construction in progress refers to the expenditure on new construction, reconstruction and expansion of fixed assets of an enterprise, or unfinished projects such as technical transformation, equipment renewal and major repair projects. There are usually two ways to "self-operate" and "outsource" for projects under construction. Self-operated projects under construction refer to projects in which enterprises purchase project materials, construct and manage them on their own; The project under construction is contracted by the enterprise through the signing of a contract and the construction of the project by other engineering teams or units. ‍

Credited to the Inventory Goods account, entries as.

At the time of purchase. Borrow: Inventory of goods.

Debit: Tax Payable - VAT Payable (Input Tax) (Small-scale taxpayers do not write this entry) Credit: Bank Deposit Prepaid Accounts Payable Notes Payable.

At the time of sale. Debit: Bank Deposits, Accounts Receivable, Accounts Receivable, Notes Receivable.

Credit: main business income.

Credit: Tax Payable - VAT Payable.

Or. Credit: Tax Payable - VAT Payable (output tax) when the cost of sales is carried forward.

Borrow: Cost of main business.

Credit: Inventory of goods.

Credited to the Inventory Goods account, entries as.

Borrow at the time of purchase: Inventory items.

Debit: Tax Payable - VAT Payable (Input Tax) (Small-scale taxpayers do not write this entry) Credit: Bank Deposit Prepaid Accounts Payable Notes Payable When Selling Bills Payable, Borrow: Bank Deposit Accounts Received in Advance Accounts Receivable Notes Receivable Credit: Main Business Income.

Credit: Tax Payable - VAT Payable.

or credit: tax payable - VAT payable (output tax).

When the cost of sales is carried forward.

Borrow: Cost of main business.

Credit: Inventory of goods.

A lot, warehousing, procurement, remittance details, and so on.

Received a state subsidy from Yanshan.

Borrow: Bank Deposits.

Credit: Special payables.

Use the funds to make up for the trouble.

Debit: Special payables.

Credit: Cash Bank Deposits.

Employee remuneration payable - welfare expenses (Level 2 subject).

Labor costs are included in the labor costs, and other expenses are recorded as expenses, so they can be divided according to the above principles and then credited to the corresponding accounts.

1. The general enterprises are:

When accruing: borrowing: management expenses, production costs, manufacturing expenses and other accounts.

Credit: Employee Compensation Payable.

When paying: borrowing: payable to employees.

Credit: bank deposits, cash in hand, etc.

2. The construction unit is.

Accrual: borrow: project construction cost - labor cost.

Credit: Wages payable.

When Paid: Borrowed: Wages Payable.

Credit: Cash.

The labor cost of the construction in progress shall be included in the construction in progress subject, which accounts for the value of the enterprise's infrastructure, technical transformation and other projects under construction, and the subsequent expenses related to fixed assets, including the daily repair costs, major repair costs, renovation expenses, and house decoration costs incurred by fixed assets. If the conditions for recognition of fixed assets are not met, they should be in the same place"Management fees"Account accounting, not accounting in this account.

This subject should be followed:"Construction works"、"Installation works"、"Before installing the device"、"Expenses to be amortized"and detailed accounting for individual projects.

When accruing:

Borrow: administrative expenses, production costs, manufacturing expenses and other accounts.

Credit: Employee Compensation Payable.

When paying: borrowing: payable to employees.

Credit: bank deposits, cash in hand, etc.

Labor unit price Labor days = fixed labor costs.

However, the quota can only reflect the consumption of the project quantity in a certain period. With the change of production level and the improvement of production efficiency, the fixed labor cost obtained according to the quota can not accurately reflect the current actual project consumption. Therefore, the actual fee should be added to the fee.

The purpose of the prescribed rate is to be in line with the actual wage rate, and the rate is determined according to the local rate table at the time. This results in a reflection of the current actual labor cost.

Accounting entries for payment of labor costs vary depending on the specific situation

1. The general enterprises are:

When accruing: borrowing: management expenses, production costs, manufacturing expenses and other accounts.

Credit: Employee Compensation Payable.

When paying: borrowing: payable to employees.

Credit: bank deposits, cash in hand, etc.

2. The construction unit is.

Accrual: borrow: project construction cost - labor cost.

Credit: Wages payable (or employee compensation payable).

When paid: Borrow: wages payable (or employee remuneration payable).

Credit: Cash (or bank deposit).

Engineering companies are generally based on a single project as the cost accounting object, cost items are generally divided into: materials, labor, expenses, that is, commonly known as materials, labor, costs, I don't know what you say about the construction cost is labor cost or what cost, labor costs are credited to work, other costs are credited to the cost, so you can divide according to the above principles, and then credit to the corresponding account.

1. If the company buys cables and wires, if it is for sale, it is included in the "inventory goods" account;

2. If the company purchases cables, if it is used for production processing, it will be included in the "raw materials" account;

3. If the company purchases cables, if it is for the purpose of repairing staff dormitories, canteens, health rooms, etc., it will be included in the subject of "employee remuneration payable - welfare expenses";

4. If the company purchases cables, if it is used for projects under construction, it will be included in the "engineering materials" subject;

5. The real estate company purchases cables for real estate development and enters the "development cost" account;

6. The construction company purchases cables for external construction and includes them in the "engineering construction" subject.

What is it used for? Is it used to take copper wire plating objects? The key is the use.

Borrow: Employee remuneration payable - benefits.

Credit: cash on hand.

At the same time, accrual. Borrow: Management Expenses - Welfare Expenses.

Credit: Employee Compensation Payable - Benefits.

Under the new accounting standards, the remuneration payable to employees is a collection account, and generally speaking, all those who have a little benefit to employees are included in this account, and the accrual is because it is also an expense in the income statement. Included in the management fee. Management expenses are period expenses that are included in the loss or gain of the current period in the period in which they are incurred.

Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward. This account is calculated in detail according to the cost items of management expenses.

Borrow: Management Expenses - Welfare Expenses.

Credit: Cash.

Office supplies that can be included in administrative expenses.

It is also possible to offset the benefit payable.

1. The real estate under construction used as an office space is of the same nature as the office building built by general manufacturing enterprises for its own use, and is accounted for by the account of "construction in progress";

2. Inventory is a "statement item", not an accounting account. Therefore, the real estate under construction developed as a ** commercial house is accounted for by "development cost".

Development costs are cost accounts that are carried forward to the "inventory" item at the end of the period, and are not directly reflected in the balance sheet. Development costs are generally applicable to real estate development enterprises, similar to the "production costs" account of general manufacturing enterprises, and the account structure is similar.

In order to clarify the interrelationship between accounting subjects, fully understand the nature and function of accounting subjects, and then set up accounting subjects in a more scientific and standardized manner, so as to better carry out accounting and accounting supervision, it is necessary to classify accounting subjects according to certain standards.

1. Asset accounts: according to the liquidity of assets, they are divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: According to the repayment period of liabilities, they are divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities.

3. Common accounts: The characteristic of common accounts is that they need to define their nature from the direction where their closing balances are located.

4. Owner's equity account: according to the formation and nature of equity, it can be divided into accounts reflecting capital and accounts reflecting retained earnings.

5. Cost accounts: including "production cost", "labor cost", "manufacturing cost" and other subjects.

1. Accounting subjects involved: other subjects are similar to those of general enterprises, and the main key subjects are: development costs, development expenses, advance accounts (housing payments), and then the main business income.

After the prepayment (** business), it is the cost of the main business. Long-term borrowing (generally requires loans) Short-term borrowing.

2. The types of taxes involved and the tax rate. Business Tax, Urban Construction Tax, Education Surcharge, Land Appreciation Tax, Land Use Tax, Property Tax, Income Tax. Stamp duty.

3. Basic accounting methods (processes).

All development expenses incurred in the development of real estate enterprise projects are accounted for under "development costs".

The following detailed accounts are generally set under the development cost: land acquisition and demolition compensation fee, preliminary engineering cost, construction and installation engineering cost, infrastructure fee, public supporting facilities fee and development indirect cost, which are detailed to account for all expenses related to the development of commercial housing.

In addition, the borrowings obtained from development expenses are accounted for in other payables on a unit-by-unit basis, the bank loans obtained are accounted for in long-term and short-term borrowings, and the interest expenses on borrowings and bank loans are included in the development overhead.

Generally, the real estate investment capital reaches a certain proportion of the total investment to pre-sell commercial housing, and the pre-sale of housing is accounted for in the pre-receivables. When the customer exchanges the advance receipt invoice for the regular commercial housing sales invoice, the income from the advance collection is carried forward into the sales revenue, and the proportion is carried forward from the development cost to the sales cost, and the debit prepaid tax in the tax payable is carried forward to the sales tax and surcharge.

Housing development enterprises pay all taxes (business tax, urban construction tax, education fee surcharge, local education fee surcharge, stamp duty, land value-added tax and enterprise income tax) in advance according to the pre-receivables and sales revenue, and after the completion of the entire development project, the land value tax and enterprise income tax are settled and paid in the final settlement of the project.

That's it.

Exterior wall insulation is a component of the building, and this part of the cost should be incorporated into the total cost of the project.

If it is an expense incurred in the project, it shall be included in the development cost of the real estate development enterprise - indirect development expenses account accounting; Indirect development expenses' secondary subjects include travel expenses, advertising, labor wages, car expenses, repair costs, business entertainment expenses, water and electricity expenses, office expenses, ** expenses, amortization of low consumables, etc.

Article 1 of the national standard "Code for Calculation of Construction Area of Construction Projects" (GB T50353-2005) stipulates that "if there is a thermal insulation layer on the outside of the external wall of a building, the construction area shall be calculated according to the outer edge of the thermal insulation layer, and the external wall insulation layer shall be included in the building area." "In the eyes of general owners, external wall insulation is calculated in the construction area, and the property rights bought according to the construction area should include external wall insulation.

Development cost - construction and installation engineering cost.

It should be included in the "manufacturing cost - maintenance cost".

Manufacturing costs. The indirect costs incurred by the enterprise in the production of products and the provision of services. Enterprises should reasonably choose the method of allocation of manufacturing expenses according to the nature of manufacturing costs.

Maintenance feeMaintenance fee, also known as maintenance fee, is a fee charged by senior technicians or units with maintenance qualifications to provide maintenance services to customers.

There are many types of maintenance costs, such as computer maintenance costs, air conditioning maintenance costs, and the costs incurred when anything needs to be repaired when it is damaged can be called maintenance costs.

Borrow: manufacturing costs --- repair costs.

Credit: bank deposits and other accounts.