资产类主要会计科目核算

资产类主要会计科目核算 (1)现金 从银行提取现金 借:现金 贷:银行存款 支取现金或是预支现金 借:其他应收账——XX成本类或材料类科目 贷:现金 (2)银行存款 (3)应收账款:主要是核算在开发经营过程中，转让和销售开发产品，提供出租房屋 和提供劳务，而向购买、接受和租用单位或个人收取的款项。 ?出售租赁商品房而应收取的未收到的款项(所附原始单据:购方协议销售发票或出租 发票) 借:应收账款——XX公司或个人 贷:主营业务收入 ?出让材料而应收取的未收款项 借:应收账款——XX公司 贷:其他业务收入 收回款项时: 借:银行存款 贷:应收账款 (4)坏账准备:确定无法收回的应收账款而计提的坏账损失，主要有两种核算: 一种直接转销法，二是备抵法 提取坏账准备金 借:管理费用 贷:坏账准备 发生坏账时 借:坏账准备 贷:应收账款 收回已转销的应收账款 借:应收账款 贷:坏账准备 借:银行存款 贷:应收账款 (5)应收票据:指房地产开发企业因转让、销售开发产品而收到的商业汇票。 销售商品房而收到的商业汇票 借:应收票据——XX公司 贷:主营业务收入 商业汇票到期: 若为无息商业汇票(所附单据:销售发票、双方协议) 借:银行存款 贷:应收账款 若为有息商业汇票 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 借:银行存款 贷:应收票据——XX公司 财务费用 (6)预付账款:是指房地产开发企业按照合同预付给承包单位的工程款和备料款，分别设置“预付承包单位款”和“预付供应单位款”两个明细科目。 ?预付给承包单位的工程款和备料款(所附单据:付款、付款单) 借:预付账款——预付承包单位款 贷:银行存款 拔付承包单位抵作备料款的材料 借:预付账款——预付承包单位款 贷:库存材料 企业与承包单位按月或是按季进行工程结算时(所附单据:工程价款结算单) 借:开发成本 贷:应付账款——应付工程款 同时，从应付的工程款中扣回预付的工程款和备料款 借:应付账款——应付工程款 贷:预付账款——预付承包单位款 用银行存款补付余额 借:应付账款——应付工程款 贷:银行存款 ?预付给供应商的材料价款 借:预付账款——预付供应单位款 贷:银行存款 材料验收入库，用预付款抵扣应付款 借:应付账款——应付购货款 贷:预付账款——预付供应单位款 用银行存款补付余额 借:应付账款——应付购货款 贷:银行存款 (7)物资采购:主要是核算企业购入各种物资的采购成本。包括购入材料设备的买价、运杂费、流通坏节的税金，月终分配的采购保管费和材料成本差异。 (8)采购保管费:主要核算采购保管人员的工资、福利费、办公费、交通差旅费、折旧费、维修费、低值易耗品摊销、劳动保护费、检验试验费等 (9)材料成本差异:主要用来核算实际成本与计划成本之间的差异。 (10)库存材料:用来核算各种为库存材料的计划成本或实际成本 (11)库存设备:用来核算企业用于开发工程的各种库存设备的实际成本 ?购入设备，支付买价、代垫的运杂费、采保费(所附凭证:代垫费用交付单、销售发票、付款单) 借:物资采购——设备采购 贷:银行存款 计算与分配的采保费(所附凭证:计算的采保费用固定表格) 借:物资采购——设备采购 贷:采购保管费 采购保管费的计算公式如下: implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 采购保管费的实际分配率=材料实际发生的采保费/本月购入材料实际发生的买价和运 杂费 某种物资应分摊的采购保管费=实际买价和运杂费*分配率 材料验收入库(所附单据:入为单、设备管理单) 借:库存设备 贷:物资采购 ?订购设备与材料，所发生的买价与动杂费、税款(所附单据:购货发票、提货单、银 行单据、运输费单据) 借:预付账款 贷:银行存款 设备到达验收入库 借:物资采购——设备采购 贷:应付账款——应付购货款 冲减预付的设备货款 借:应付账款——应付供货款 贷:预付账款 支付余下应付的设备材料采购款 借:应付账款 贷:银行存款 ?设备和材料发出，领用设备进行安装，用作房屋建设(所附凭据:发出材料汇总表、 设备出库单) 借:开发成本——房屋开发 贷:库存设备 销售积压设备(所附单据:设备出库单、银行单据、销售发票) 借:银行存款 贷:其他业务收入 结转成本 借:其他业务支出 贷:库存设备 (12)委托加工材料:主要是核算委托外单位加工的各种材料的实际成本。应与加工单 位签订加工合同。 发出材料，委托外单位加工 借:委托加工材料 贷:库存材料 材料成本差异 加工完后验收入库 借:委托加工材料 贷:银行存款 借:库存材料——XX材料 贷:委托加工材料 (13)低值易耗品:是指未达到固定资产标准的劳动材料。如:工具、器具、玻璃器皿 等 自营工程领用生产工具，一次性摊销计入成本费用 借:开发间接费用 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 贷:低值易耗品 仓库领用工具一批，用五五摊销法: 借:待摊费用 贷:低值易耗品 借:采购保管费 贷:待摊费用 (14)开发产品:是指企业已经完成全部开发过程并验收合格，可以按照合同的条件移交购货单位，或者可以作为商品对外销售的产品，包括开发完工的建设场地、房屋、配套设施和代建工程等企业开发的产品，在竣工验收时 借:开发产品 贷:开发成本 对外销售转让的开发产品，月份终了按时结转开发成本 借:主营业务成本 贷:开发产品 (15)分期开发产品:应根据分期销售合同进行结算，可以根据需要设置“分期收款开发产品备查账”。 借:主营业务成本 贷:分期收款开发产品 (16)出租开发产品:是指利用开发完成的土地和房屋，进行商业性出租的一种经营活动。主要是通过收取租金的形式实现的。应下设“出租产品”“出租产品摊销”两个明细科目 出租土地或是房屋时 借:出租开发产品——出租产品 贷:开发产品 租金收入: 借:银行存款或应收账款 贷:主营业务收入 (17)周转房:是指企业用于安置拆迁居民周转使用，下设“在用周转房”和“周转房摊销”两个明细科目 开发的用于安装居于拆迁的周转房，按实际搭建的成本 借:周转房——在用周转房 贷:开发产品——房屋 按月计提的周转房摊销 借:开发成本或开发间接费用 贷:周转房——周转房摊销 其间发生的维修费用，如果金额不大 借:开发成本或开发间接费用 贷:银行存款 如果金额较大的 借:待摊费用或长期待摊费用 贷:银行存款 最后再分次摊入到有关成本费用科目 (18)固定资产 ?购入的固定资产(所附原始凭证:运杂费专用发票、现金支出凭单、银行单据、购货implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 发票等) 借:固定资产 贷:银行存款 购入需要安装的固定资产 借:固定资产购建支出 贷:银行存款 支付安装费用 借:固定资产购建支出 贷:银行存款 安装完毕交付使用时 借:固定资产 贷:固定资产购建支出 ?自制自建的固定资产(所附单据:移交使用单、工程结算单) 支付的土地征用费及堪费 借:固定资产购建支出 贷:银行存款 领用材料时 借:固定资产购建支出 贷:库存材料 分配建筑工人工资和福利费 借:固定资产购建支出 贷:应付工资 应付福利费 完毕建筑交付使用 借:固定资产 贷:固定资产购建支出 ?其他单位投资转入的固定资产(所附单据:投资证明、合同) 借:固定资产 贷:实收资本 累计折旧 ?改扩建的固定资产(所附单据:扩建通知单) 借:固定资产——未使用固定资产 贷:固定资产——生产生用固定资产 残料变卖时 借:银行存款 贷:固定资产购建支出 支付扩建工程款时 借:固定资产购建支出 贷:银行存款 工程竣工时(所附单据:工程竣工结算单) 借:固定资产——未使用固定资产 贷:固定资产购建支出 交付使用时 借:固定资产——生产用固定资产 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 贷:固定资产——未使用固定资产 (19)无形资产:企业长期使用而没有实物形态的资产，包括专利权、非专利技术、商 标权、土地使用权。 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical