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首頁 » 會計知識 » 單位職工集資建房_工程已正式開工_請幫忙應(yīng)該怎樣設(shè)?

單位職工集資建房_工程已正式開工_請幫忙應(yīng)該怎樣設(shè)?

分類：會計知識 日期：2022-09-15 20:01 瀏覽：2 次

1.會計科目應(yīng)該怎樣設(shè)

1、取得職工集資款借：庫存現(xiàn)金、銀行存款貸：其他應(yīng)付款—xxx職工2、因企業(yè)是集資建房，房屋建成后分派給集資職工，不屬于企業(yè)固定資產(chǎn)建造，因此不需要通過在建工程核算，可比照開發(fā)企業(yè)，增設(shè)開發(fā)成本會計科目，也可以在生產(chǎn)成本會計科目核算，建設(shè)過程中屬于企業(yè)的存貨。

3、甲方支付施工企業(yè)工程預(yù)付款應(yīng)通過，預(yù)付賬款核算借：預(yù)付賬款—xxx施工單位貸：銀行存款4、與施工企業(yè)結(jié)算工程款借：開發(fā)成本—房屋開發(fā)成本（xxx住宅）也可以計生產(chǎn)成本貸：應(yīng)付賬款—應(yīng)付工程款（xxx單位）5、支付施工企業(yè)工程款，并抵扣預(yù)付款借：應(yīng)付賬款—應(yīng)付工程款（xxx單位）貸：預(yù)付賬款—xxx施工單位貸：銀行存款6、工程竣工交付集資職工借：其他應(yīng)付款—xxx職工貸：開發(fā)成本—房屋開發(fā)成本（xxx住宅）7、進(jìn)行相關(guān)稅務(wù)處理，這里從略。

2.請幫忙會計科目應(yīng)該怎樣設(shè)

1、取得職工集資款借：庫存現(xiàn)金、銀行存款貸：其他應(yīng)付款—xxx職工2、因企業(yè)是集資建房，房屋建成后分派給集資職工，不屬于企業(yè)固定資產(chǎn)建造，因此不需要通過在建工程核算，可比照開發(fā)企業(yè)，增設(shè)開發(fā)成本會計科目，也可以在生產(chǎn)成本會計科目核算，建設(shè)過程中屬于企業(yè)的存貨。

3、甲方支付施工企業(yè)工程預(yù)付款應(yīng)通過，預(yù)付賬款核算借：預(yù)付賬款—xxx施工單位貸：銀行存款4、與施工企業(yè)結(jié)算工程款借：開發(fā)成本—房屋開發(fā)成本（xxx住宅）也可以計生產(chǎn)成本貸：應(yīng)付賬款—應(yīng)付工程款（xxx單位）5、支付施工企業(yè)工程款，并抵扣預(yù)付款借：應(yīng)付賬款—應(yīng)付工程款（xxx單位）貸：預(yù)付賬款—xxx施工單位貸：銀行存款6、工程竣工交付集資職工借：其他應(yīng)付款—xxx職工貸：開發(fā)成本—房屋開發(fā)成本（xxx住宅）7、進(jìn)行相關(guān)稅務(wù)處理，這里從略。

3.單位集資建住宅樓,會計科目怎么設(shè)

1、取得職工集資款 借：庫存現(xiàn)金、銀行存款 貸：其他應(yīng)付款—xxx職工 2、因企業(yè)是集資建房，房屋建成后分派給集資職工，不屬于企業(yè)固定資產(chǎn)建造，因此不需要通過在建工程核算，可比照開發(fā)企業(yè)，增設(shè)開發(fā)成本會計科目，也可以在生產(chǎn)成本會計科目核算，建設(shè)過程中屬于企業(yè)的存貨。

3、甲方支付施工企業(yè)工程預(yù)付款應(yīng)通過，預(yù)付賬款核算 借：預(yù)付賬款—xxx施工單位 貸：銀行存款 4、與施工企業(yè)結(jié)算工程款 借：開發(fā)成本—房屋開發(fā)成本（xxx住宅）也可以計生產(chǎn)成本 貸：應(yīng)付賬款—應(yīng)付工程款（xxx單位） 5、支付施工企業(yè)工程款，并抵扣預(yù)付款 借：應(yīng)付賬款—應(yīng)付工程款（xxx單位） 貸：預(yù)付賬款—xxx施工單位 貸：銀行存款 6、工程竣工交付集資職工 借：其他應(yīng)付款—xxx職工 貸：開發(fā)成本—房屋開發(fā)成本（xxx住宅） 7、進(jìn)行相關(guān)稅務(wù)處理，這里從略。

4.單位收取的建房款如何進(jìn)行會計處理

單位代收職工集資的建房款時，增加“其他應(yīng)付款”。

企業(yè)對職工集資合作方式修建的住房建成后，按代管資產(chǎn)處理，并設(shè)置備查賬簿予以登記。 法律鏈接： （1）根據(jù)《關(guān)于企業(yè)住房制度改革中有關(guān)財務(wù)處理問題的通知》（財企[2000]295號）和《關(guān)于企業(yè)住房制度改革中有關(guān)財務(wù)處理問題的補(bǔ)充通知》的有關(guān)規(guī)定，實行住房分配貨幣化后，除“三線”搬遷、災(zāi)后重建、接收移民等國家規(guī)定的特殊情形以外，企業(yè)不得再為修建、購置職工住房提供資金，或者為職工集資合作方式修建住房另外征用土地。

（2）根據(jù)《企業(yè)住房制度改革中有關(guān)會計處理問題的規(guī)定》（財會[2001]5號）的有關(guān)規(guī)定，企業(yè)收取的住房租賃保證金以及符合集資建房和合作建房條件向職工收取的建房款，借記“庫存現(xiàn)金”、“銀行存款”科目，貸記“其他應(yīng)付款”科目。企業(yè)對職工集資合作方式修建的住房建成后，按代管資產(chǎn)處理，并設(shè)置備查賬簿予以登記。

單位職工集資建房_工程已正式開工_請幫忙會計科目應(yīng)該怎樣設(shè)?

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 蜀ICP備2020033479號-4  Copyright ? 2016  學(xué)習(xí)鳥. 頁面生成時間：2.731秒

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