What accounts should be included in the construction fee in infrastructure accounting?

Construction expenses in infrastructure accounting should be included in the "Construction in Progress" account.

Infrastructure accounting generally refers to the accounting treatment of construction units accounting for projects under construction.

The agency construction fee generally refers to the cost incurred by a professional construction company or other unit in constructing a building or structure for the construction unit.

Therefore, the construction fee in infrastructure accounting should be included in the "construction in progress" account.

I know that the interest income from bank deposits is offset by the investment to be amortized, and it is included in the credit of "investment to be amortized - deposit interest", if you only know that the interest income from deposits is offset by the financial expenses, you don't need this problem.

As questioned, under the agency system, which account should be included in the transfer cheque money purchased?

1. According to the provisions of the "Explanation of Accounting Standards for Business Enterprises", the franchise fee is based on the principle of recognition of income related to the transfer of the right to use assets

If the contract or agreement stipulates a one-time payment of royalties and no follow-up services are provided, it shall be deemed to have sold the asset - revenue recognition at one time;

Where follow-up services are provided, revenue shall be recognized in installments within the validity period specified in the contract or agreement.

If the contract or agreement provides for the collection of royalties in installments, the revenue shall be recognized in installments according to the time and amount of collection specified in the contract or agreement or the amount of fees specified in the contract.

Therefore, the franchise fee is paid in a lump sum and if there is no follow-up service, it is included in the "main business income" account; If the one-time payment but there are follow-up services, it will be evenly allocated to the "main business income" account of each period in the subsequent period; The installment payment is recognized in installments according to the amount collected in installments according to the agreement, and on the basis of considering whether the actual risk has been transferred, it will be recognized in the "main business income" account.

2. Payment deposit.

It is in the nature of a deposit, which should be reflected in the account, and the accounting account is "other receivables and franchise store deposits".

3. Collection of purchase of unified utensils.

It belongs to the advance payment, which is reflected as the advance payment, and the accounting account is "other receivables paid by the franchise store for the purchase of utensils".

It should be noted that invoices should be issued directly to each franchise store at the time of actual purchase. If the invoice has been issued to the head office, it is regarded as a procurement item of the head office, and the head office needs to issue an official invoice to the franchisee store for the purchased items, that is, the head office needs to transfer the purchased items to the franchise store as a sales item. This will result in a loss of tax revenue for the head office.

1.Advance payment received, the monthly entry of advance payment received is as follows: debit: bank deposit, credit: advance receivables.

2.The project has been completed and accepted. According to the provisions of the contract, the project settlement bill shall be handed over for payment. Empty or dressed.

Confirm the settlement income and accounts receivable of the construction project.

Borrow: Accounts Receivable - Municipal Engineering Bureau, Credit: Income from Main Business.

Settlement income of the construction project, credit: tax payable - VAT payable - output tax, resale of the original advance receivables, debit: pre-receivables - Municipal Engineering Bureau, credit: accounts receivable - Municipal Engineering Bureau, carry forward the sales cost of the construction project. It is assumed that the cost of completed works has been carried forward for the project. That is, the "development cost - bucket stove construction project development" has been carried forward to the "development product - construction project" account When the sales revenue is confirmed, the sales cost of the construction project should be carried forward, and the entries are as follows:

Borrow: The cost of the main regiment's business operations.

The cost of the construction project, credit: the development of products - the construction of the project, 3Received the project payment from the Municipal Engineering Bureau, borrow: bank deposit, credit: accounts receivable, 4Calculate the relevant taxes payable for the construction project:

Borrow: Taxes and surcharges.

Credit: Taxes Payable - Urban Maintenance and Construction Tax Payable.

Credit: Tax Payable - Additional Payable.

1. The agency construction fee refers to the cost incurred by the agency construction management of the construction project.

2. For example, if a place decides to build a large-scale public building project, it will be built at the expense of the company. However, due to the lack of management strength of the first department, the project construction is handed over to a social management agency with megavolt qualifications for escrow, and the family sail is responsible from beginning to end until it is completed and handed over to the first acceptance. During the construction process, the company is only responsible for inspection, and does not directly intervene in specific matters such as project progress, safety, quality, material bidding and procurement, which is agent construction.

If you want someone to build on your behalf, of course, you have to pay the construction fee, which is actually the cost of third-party management.

On July 16, the "Decision on the Reform of the Investment System" was officially approved, and one of the highlights of the decision is that the "agency system" will be implemented nationwide, and the agency system is a product of the development of the times.

1.Advance payments are received, and the entries when the advance receipts are received each month are as follows, debit: bank deposits, credit: advance receivables, 2The project has been completed and accepted. According to the provisions of the contract, the project settlement bill shall be handed over for payment.

Confirm the settlement income and accounts receivable of the construction project, and borrow the reputation of the company: accounts receivable - Municipal Engineering Bureau, credit: main business income - settlement income of the construction project, credit:

Tax payable - VAT payable - output tax, resale of the original advance receivables, debit: advance receivables - Municipal Engineering Bureau, credit: accounts receivable - Municipal Engineering Bureau, carry forward the cost of sales of the construction project.

It is assumed that the cost of completed works has been carried forward for the project. That is, the "development cost - agent construction project development" has been carried forward to the "development product - agent construction project" account When the sales revenue is confirmed, the sales cost of the agent construction project should be carried forward, and the entries are as follows:

Borrow: main business cost - construction project cost, loan: development product - construction project, 3Received the supplementary payment of the Municipal Engineering Bureau, the code.

Borrow: Bank Deposits, Credit: Accounts Receivable, Borrow: Taxes and Surcharges, Credit: Taxes Payable - Urban Maintenance and Construction Tax Payable, Credit: Taxes Payable - Surcharges Payable.

I know that the interest income from bank deposits is offset by the investment to be amortized and credited to the "investment to be amortized - interest on the deposit", so don't answer this question if you only know that the interest income from the deposit is offset by the financial expenses. As questioned, under the agency system, which account should be included in the transfer cheque money purchased?

The contents of the management fee of the construction unit include the wages of the staff who are not paid in the original unit, the basic pension insurance premium, the basic medical insurance premium, the unemployment insurance premium, the office expenses, the travel and transportation expenses, the labor protection fee, the use of tools and utensils, the fixed assets use fee, the sporadic purchase fee, the recruitment of production workers, the cost of technical books and materials, stamp duty, business entertainment expenses, construction site allowance, and the completion acceptance fee.

Although these expenses of the management fee of the construction unit are included in the cost of delivering and using the property and constitute the completion of capital construction investment, they do not directly constitute fixed assets and can only contribute to the formation of fixed assets. In order to account for the occurrence and apportionment of the management expenses of the construction unit, a multi-column secondary sub-ledger should be set up under the "investment to be amortized" account to organize the accounting.

The management fee of the construction unit in infrastructure accounting refers to the cost required for the whole process management of the construction project from project establishment, preparation, construction, joint commissioning, completion acceptance, delivery and post-evaluation, and its main contents include the following aspects:

1. The start-up fee of the construction unit refers to the purchase cost of office equipment, living furniture, utensils, transportation and other means required for the new project to ensure the normal preparation and construction work;

2. The expenses of the construction unit refer to the basic salary, wage subsidy, employee welfare fee, labor protection fee, labor insurance fee, office expenses, travel and transportation expenses, trade union funds, employee education expenses, fixed assets use fees, tools and appliances use fees, technical library and material fees, production personnel recruitment fees, project bidding fees, contract notarization fees, engineering quality supervision and testing fees, engineering consulting fees, legal counsel fees, audit fees, business entertainment expenses, sewage fees, completion delivery and use cleaning and completion acceptance fees, post-assessment, etc.

In addition, the management fee of the construction unit does not include the cost of purchasing and storing equipment and materials by the construction unit that should be included in the budget of equipment and materials.

Raw materials and materials received by the infrastructure sector are counted.

If the project under construction can be directly collected to a certain building, it will be directly included, and if it cannot be directly collected, it will be collected in the period cost of the project in progress, and then apportioned according to the proportion of the project.

Borrow: Production Costs - Direct Costs.

aProduct 400

bProduct 300

Management fee 100

Manufacturing cost 100

Construction in progress 100

Credit: Raw materials 1000

Capital construction refers to the construction of fixed assets in various sectors of the national economy, such as the construction of mines, railways, highways, bridges, farmland and water conservancy, as well as the installation of machinery and equipment, the purchase of ships, vehicles, locomotives, etc. After the completion of capital construction, the value of new fixed assets shall be reported to the statistical department at all levels.

Another interpretation: capital construction refers to an economic activity that realizes the reproduction of fixed assets, which includes the construction and installation of fixed assets, the purchase of fixed assets and other related work (such as: land acquisition, design, scientific experiments, training, construction unit management, etc.).

1. The expenses used for the infrastructure sector are included in the construction in progress.

Subjects; 2. The entries are as follows:

Borrow: Construction in progress.

Credit: Bank Deposit Cash.

3. The construction in progress refers to the unfinished project expenditure such as new construction, reconstruction and expansion of fixed assets of the enterprise, or 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.

4. The project in progress subject accounts for the value of the enterprise's infrastructure, technical transformation and other projects under construction.

The follow-up expenses related to fixed assets of the enterprise, including the daily repair costs, major repair costs, renovation expenses, and house decoration costs incurred by the fixed assets, shall also be accounted for in this account if they meet the conditions for the recognition of fixed assets stipulated in the fixed assets standards; If the conditions for recognition of fixed assets are not met, they should be accounted for in the "management expenses" account, not in this account.

Borrow: Production Costs - Direct Costs - Product A 400 - Product B 300

Management expenses--- 100 Manufacturing expenses--- 100 Construction in progress --- 100 loans: raw materials --- 1000

The raw materials and materials used by the infrastructure department are included in the construction in progress, if they can be directly collected in a building, they will be directly included, if they cannot be directly collected, they will be collected in the period cost of the project under construction, and then apportioned according to the proportion of the project.