物业公司会计科目

物业公司会计科目 物业公司财务会计 第一章 经营收入核算管理规定 1 经营收入的范围经营收入是指企业从事物业管理和其他经营活动所取得各项收入，包括主营业务收入和其他业务收入。 1.1主营业务收入是指企业在从事物业管理活动中，为物业产权人、使用人提供维修、管理和服务所取得的收入，包括物业管理收入、物业经营收入和物业大修收入。 1.1.1物业管理收入是指企业向物业产权人、使用人收取的公共性服务收入、公众代办性服务收入和特约服务收入。企业收取使用权房(如老公房)的租金也计入物业管理收入，并设置明细科目核算。 1.1.2物业经营收入是指企业除物业管理及服务以外的其他经营性收入。如企业经营自己拥有产权的房屋建筑物和共用设施取得的收入、前期费收入等 1.1.3物业大修收入是指企业接受业主管理委员会或者物业产权人、使用人的委托，对房屋共用部位、共用设施设备进行大修取得的收入。 1.2其他业务收入是指企业从事主营业务以外的其他经营活动所取得的收入，包括企业代为经营业主委员会或者物业产权人、使用人提供的房屋建筑物和共用设施取得的收入，如代为房屋出租取得的收入;代为经营停车场、游泳池、各类球场等共用设施取得的收入;还包括房屋中介代理收入、材料物资销售收入、废品回收收入、商业经营收入及无形资产转让收入等。 equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo, 1.2.1商业用房经营收入是指企业利用业主管理委员会或者物业产权人、使用人提供的商业用房，从事经营活动取得的收入，如开办健身房、歌舞厅、美容美发屋、商店、饮食店等经营收入。 2 经营收入的确认及其时间 2.1企业应当在劳务已经提供，同时收讫价款或取得收取价款的凭据时确认为经营收入的实现。当年度经营收入必须计入当年度损益，不得提前或延后。 2.2物业大修收入应当在业主管理委员会或者物业产权人、使用人签证认可后，确认为营业收入的实现。企业与业主委员会或者物业产权人、使用人双方签订付款或的，可根据合同或者协议所规定的付款日期或者在收到合同规定的价款之日确认营业收入的实现。 3 经营收入会计科目处理 3.1 因物业管理、物业经营、物业大修等业务取得的经营收入计入“主营业务收入”科目。其他如材料物资销售等属于其他业务收入范围的收入计入“其他业务收入”科目。以上科目必须按收入类别和项目管理处分别设置并进行明细核算。 3.2 企业利用业主委员会的场地收取停车使用费，所取得的收入计入“其他应付款——***场地停车费代收”科目贷方，并全额计提和交纳营业税及附加税费。根据物业管理服务协议支付业主委员会收益或各种应承担的管理费用(按协议规定列支)时，计入“其他应付款——***场地停车费代收”科目借方;物业公司自身获得的收益，即 ened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panetightts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring par partsshould be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of ht" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviationirements, should comply with the design requirements. Power outlets are provided "fire left 0 rigpair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requ-electrical properties of twisted should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name2o the construction site, expansion screws preset should be used, and so on. Socket panel logo,versal outlet box and subject to the conditions fixed according tuser information outlets or wiring modules, the installation location should comply with the design requirements. Modular uni-should be flush with the ground. Modular universal socket, multi proof, resistant to compression. Junction box-l with vertical and horizontal forms, junction box lid switch and is waterproof, dust “其他应付款—***场地停车费代收”科目的贷方余额，借记并转入“其他业务收入”。各企业可根据实际情况按项目管理处和费用类别设置明细账进行核算。 第二章 成本费用核算管理规定 1 成本核算方法成本核算应遵循收入成本配比原则，按照物业管理、物业经营、物业大修等不同业务项目分别归集各自成本费用，成本核算方法一旦确定，至少在一个会计年度内不得任意改变。 2 成本划分原则为了正确核算成本，须分清以下成本费用界限: 2.1生产经营成本和非生产经营成本的界限只有正常的生产经营活动消耗才能计入生产经营成本。生产经营成本主要包括:直接从事物业管理等经营活动的人员工资、奖金和按规定比例提取的福利费、工会经费、教育经费;房屋共用部位、共用设施设备维修及保养费;房屋共用部位、共用设施设备耗用的水电费;直接从事物业管理等经营活动人员的劳动保护费;绿化费、保洁费、保安费;直接用于物业管理等经营活动的固定资产折旧费等等。非生产经营活动消耗，如投资活动，筹资活动;非生常损失消耗，如灾害盗窃损失、违约金、滞纳金等赔偿支出、资产减值损失等，均不能计入生产经营成本。 2.2 生产经营成本与期间费用的界限凡与企业直接生产经营活动无关的经营管理性支出均计入期间费用。如:为组织管理企业而发生的行政性管理支出等。 2.3 不同会计期间的成本费用界限根据“权责发生制”原则确定当期的成本费用，正确核算“待摊费用”和“预提费用”。会计期 s; Theand finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as followrack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, ets, mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabin ements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rackirpair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requ-tedh the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisshould be consistent wit equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name3sion screws preset should be used, and so on. Socket panel logo,sign requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expanuser information outlets or wiring modules, the installation location should comply with the de-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-, junction box lid switch and is waterproof, dustformsa flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to 末未经主管税务机关认可的“待摊费用”及“预提费用”，均应计入当年度损益。 2.4 不同核算单位的费用界限根据管理需要，按照管理处核算成本费用。管理处发生的成本费用，直接计入该管理处成本。 3 成本核算及科目设置 3.1按不同管理处设置“主营业务成本”明细账，计算并归集主营业务成本。 3.2主营业务成本下按物业管理过程中不同的核算对象，设置“物业管理成本”、“物业经营成本”、“物业大修成本”，并在明细科目下按成本类别设置三级明细科目。 3.3 物业管理成本的核算 3.3.1自营方式管理成本的核算。采用自营方式进行物业管理服务的，可将发生的各项直接费用按成本类别计入“主营业务成本—物业管理成本”。 3.3.2出包方式管理成本的核算。对部分采取出包方式进行的公共性服务，如绿化、保洁等，一般按照签订的承包合同付款，成本即为合同的结算款，并按成本类别计入“主营业务成本—物业管理成本”。 3.4 物业经营成本的核算物业管理企业经营由业主委员会或物业产权人、使用人提供的房屋、建筑物和共用设施等物业应付给物业产权人、使用人的租赁费、承包费等计入“主营业务成本—物业经营成本”。直接为以上经营项目发生的人工工资、奖金和按规定比例提 tightts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring par partsshould be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of ht" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviationirements, should comply with the design requirements. Power outlets are provided "fire left 0 rigpair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requ-electrical properties of twisted should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name4o the construction site, expansion screws preset should be used, and so on. Socket panel logo,versal outlet box and subject to the conditions fixed according tuser information outlets or wiring modules, the installation location should comply with the design requirements. Modular uni-should be flush with the ground. Modular universal socket, multi proof, resistant to compression. Junction box-l with vertical and horizontal forms, junction box lid switch and is waterproof, dustened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket pane 取的福利费、工会经费、教育经费、劳动保护费;材料费、水电费等也计入“主营业务成本—物业经营成本”。 3.5物业大修成本的核算物业大修成本是指物业管理企业承接的房屋共用部位、共用设施设备大修、更新改造任务实际发生的工程支出。 3.6其他业务支出的核算其他业务支出是指企业从事其他经营活动所发生的有关成本和费用支出。企业支付的商业用房有偿使用费，计入其他业务支出。 3.7期间费用的核算企业筹建期间所发生的开办费，在企业尚未实现收入之前计入“长期待摊费用”，不计入当期损益。在实现收入后，开办费一次计入当期损益。属于筹建期以后至企业实现收入前发生的期间费用，直接计入当期损益;企业实现收入以后，即正常经营期间发生的期间费用，直接计入当期损益。期间费用核算的科目设置按照《****集团财务#管理#》的规定执行。办公费、通讯费、业务招待费、业务宣传费、差旅费统一在期间费用下按照部门类别进行核算。 第三章 物业工程的核算 1 物业工程的内容物业工程，是指物业管理企业承接的房屋共同部位、共同设施设备大修、更新改造及由业主委员会或者物业产权人、使用人提供的管理用房、商业用房进行装饰装修等工程。物业工程按其实施方式的不同一般分为两种:自营方式，指物业管理企业自行组织施工;出包方式，指物业管理企业委托外单位承包工程。 s; Theand finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as followrack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, ets, mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabin ements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rackirpair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requ-tedh the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisshould be consistent wit equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name5sion screws preset should be used, and so on. Socket panel logo,sign requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expanuser information outlets or wiring modules, the installation location should comply with the de-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-, junction box lid switch and is waterproof, dustformsa flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to 2 物业工程的核算应在“在建工程”科目下设置明细科目“物业工程”，用于归集物业工程所发生的各项支出。该科目借方登记物业工程发生的各项支出;贷方登记已完物业工程成本的结转数;科目借方余额，反映在建工程的实际成本。本科目应按工程项目类别设置明细账进行核算。 2.1自营工程的核算。企业自行组织施工时，本科目借方核算物业中发生各项费用，包括人工费、材料费、工程物资、机械使用费等。上述费用在发生时确定由某个工程项目负担,则直接计入该项目成本;若涉及多个工程项目，应增设相应科目归集有关费用支出，再按一定分配计入各有关项目。 2.2 出包工程的核算。委托外单位承包工程时，将支付给承包单位的工程价款，计入“在建工程——物业工程——**工程”科目，贷记“银行存款”等科目。 2.3 工程完工交付使用的核算。 2.3.1企业承接的房屋共同部位、共同设施设备大修、更新改造工程完工交付使用时，其工程决算价款，须经业主委员会或物业产权人、使用人签证认可。若该工程价款由维修基金列支，则根据分摊表进行转账结算;若该工程不由维修基金列支，则根据物业产权人、使用人的签证进行价款结算。 2.3.2工程完工交付使用的会计科目处理:借记“银行存款”或“长期应付款—代管基金”科目，贷记“主营业务收入—物业大修收入”科目;同时结转已完物业工程成本，借记“主营业务成本—物业大修成本”，贷记“在建工程—物业工程—**工程”科目。 ened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panetightts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring par partsshould be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of ht" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviationirements, should comply with the design requirements. Power outlets are provided "fire left 0 rigpair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requ-electrical properties of twisted should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name6o the construction site, expansion screws preset should be used, and so on. Socket panel logo,versal outlet box and subject to the conditions fixed according tuser information outlets or wiring modules, the installation location should comply with the design requirements. Modular uni-should be flush with the ground. Modular universal socket, multi proof, resistant to compression. Junction box-l with vertical and horizontal forms, junction box lid switch and is waterproof, dust 第四章 维修基金的核算 1 科目设置应在“专项应付款”下设置明细科目“代管基金”，用于核算企业接受委托管理的房屋共用部位、共用设施设备维修基金。 2 维修基金的核算 2.1收到维修基金的核算收到维修基金时，借记“银行存款”科目，贷记“专项应付款—代管基金—本金”。 2.2维修基金利息核算企业收到银行计息通知单，属于代管基金存款的利息收入，借记“银行存款”科目，贷记“专项应付款—代管基金—利息收入”。 2.3维修基金收益核算物业企业有偿使用产权属全体业主共有的商业用房和共用设施设备，应支付的有关费用，如租赁费、承包费、有偿使用费等，作为维修基金的收益，计入“专项应付款—代管基金”的贷方。 2.4维修基金使用核算由本企业承接房屋共用部位、共用设施设备进行大修、更新、改造任务的项目，实际发生的工程支出，通过“物业工程”科目核算，核算方法同第四章 2.5由外单位承接大修任务的，工程完工后，经业主委员会或者物业产权人、使用人签证认可后与承接单位进行结算，并根据维修基金分摊表进行分配转账，借记“专项应付款—代管基金”，贷记“银行存款”等科目。 第五章 代收款项的核算 wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to s; Theand finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as followrack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, ets, mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabin ements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rackirpair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requ-tedh the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisshould be consistent wit equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name7sion screws preset should be used, and so on. Socket panel logo,sign requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expanuser information outlets or wiring modules, the installation location should comply with the de-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-, junction box lid switch and is waterproof, dustformsa flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal 企业应在“其他应付款“科目下设置明细科目“代收款项”，用于核算企业代收代付款项，如代收的电表初装费、有线电视初装费等。企业受物业产权人委托代为收取的房租等，也在本科目核算。本科目应按代收代交费用种类设置明细并按往来单位进行核算。 依据现行的《中华人民共和国营业税暂行条例》及其实施细则的有关规定，纳税人提供物业管理劳务取得收入的行为，应按“服务业”税目缴纳营业税。 纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。所称的“价外费用”包括收取的手续费、补贴、基金、集资费、返还利润、奖励费、违约金、滞纳金、延期付款利息、赔偿金、代收款项、代垫款项、罚息及其他各种性质的价外收费，但不包括同时符合有关条件代为收取的政府性基金或者行政事业性收费。 另外，财税[2003]16号文规定,从事物业管理的单位，以与物业管理有关的全部收入减去代业主支付的水、电、燃气以及代承租者支付的水、电、燃气、房屋租金的价款后的余额为营业额。 营业额减除项目支付款项发生在境内的，该减除项目支付款项凭证必须是发票或合法有效凭证。 8o the construction site, expansion screws preset should be used, and so on. Socket panel logo,versal outlet box and subject to the conditions fixed according tuser information outlets or wiring modules, the installation location should comply with the design requirements. Modular uni-should be flush with the ground. Modular universal socket, multi proof, resistant to compression. Junction box-l with vertical and horizontal forms, junction box lid switch and is waterproof, dustened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panetightts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring par partsshould be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of ht" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviationirements, should comply with the design requirements. Power outlets are provided "fire left 0 rigpair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requ-electrical properties of twisted should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name