待核销基建支出会计核算探讨（Discussion on the accounting of construction expenditure after verification）

待核销基建支出会计核算探讨（Discussion on the accounting of construction expenditure after verification） 待核销基建支出会计核算探讨(Discussion on the accounting of construction expenditure after verification) Discussion on the accounting of construction expenditure after verification 2010-9-23 11:11, Chen Haiyan I. The main contents of the infrastructure expenditure to be written off The capital expenditure for construction after verification refers to the special expenditure that can not be formed in the non operating project of the capital construction and is waiting to be written off. The construction units should be in the verification of infrastructure spending business before the approval of the relevant department funding after spending, such as rivers, waterways, dredging wrecker, afforestation, aerial seeding afforestation subsidies masses of returning farmland to forest (grass), mountain (sand) forest (grass), soil and water conservation, city greening, cancel the feasibility study the project cost, scrap and investment spending in other approved by the finance department approval did not form part of the assets, to the verification process, the completion of the project (or cancel), the finance department approval, when the financial department of Finance approved the project after the completion of the final accounts, basic construction funds can offset the corresponding. The above investment expenditure in the form of assets shall be included in the value of the delivered assets, and shall be accounted for in the projects such as investment in construction and installation projects, and be handed over to the relevant units after the completion of the project. Two. The accounting method for capital expenditure to be written off Setting up the subject of capital expenditure to be written off to calculate the capital expenditure to be written off. The borrower cannot register non operating items of actual asset verification department shall report to the part of financial investment expenditure, credit approval early next year to write off write off ("infrastructure funding infrastructure spending -- before the annual appropriations"), balance in the debit, they had a pending verification of the amount of capital expenditure. It should be noted that in the calculation of the amount of investment for verification, such as the formation of the verification of investment by investment in construction and installation projects, deferred investment into the subject, the completion of investment in construction and installation investment, prepaid investment to calculate the amount of investment, the investment shall not be repeated verification calculation. The items to be written off should be set up in accordance with the category of expenditure, and the detailed accounts should be classified into account items, such as bank deposits, capital construction funds and construction and installation projects investment. Examples are given to illustrate the accounting method of capital expenditure to be written off. (1) when the non operating project, waterway dredging, river wrecker subsidies mass forestation, sowing afforestation, soil and water conservation, city greening and other expenditures, debit to verification of infrastructure spending "subjects, credited to" bank deposits "and other subjects. [case 1] a highway construction unit builds a bridge, at the same time, the waterway dredging fee is 100000 yuan, and the bank account is used to make the following accounting entries according to the bank payment procedures and relevant vouchers: Borrowing: capital expenditure after verification -- Waterway dredging 100000 Bank deposit 100000 (2) the feasibility study fee of the cancelled construction project is debited to the subject of the capital expenditure to be written off, and the subject of "deferred investment feasibility study fee" is credited. [case 2] a feasibility study of the construction project confirms that the construction is no longer cancelled, and the feasibility study fee has been 80. 000 yuan. According to the prescribed procedures, it can be sold after approval. According to the bank payment procedures and related vouchers, the following accounting entries are made: If the project is a non operating project: The feasibility study takes time: Loan: deferred investment feasibility study fee 80000 Bank deposit 80000 Fetch time: Borrowing: capital expenditure to be written off -- feasibility study fee 80000 Loan: deferred investment feasibility study fee 80000 For example, the project is a business project: Borrowing: deferred investment - other deferred investment 80000 Loan: deferred investment feasibility study fee 80000 (3) the construction unit due to the net loss because of natural disasters such as the overall project scrap form, upon approval, debit to verification of infrastructure spending "subjects, credited" investment in construction and installation project "and other subjects. Due to force majeure cases of 3] caused by the highway construction units in the construction of a bridge, has been basically completed, a total construction spending 1600000 yuan, but the occurrence of debris flow, the bridge was destroyed, the whole has been scrapped, the net loss of $200000, approved by the higher authorities for verification, according to the the relevant certificate formalities, do the following entry: If the project is a non operating project: Borrowing: capital expenditure to be written off -- scrap of project 200000 Loan: Construction and installation project investment -- construction project investment -- X project 200000 If the project is a business project: Borrow: deferred investment - Scrap project loss 200000 Loan: Construction and installation project investment -- construction project investment -- X project 200000 (4) the pending verification of infrastructure spending, should establish a new arrival in the next year, according to the finance department's final approval, will happen to the verification of infrastructure spending offset funding, debit "appropriation" and the relevant details of the subjects, credited to the verification infrastructure expenditures ". [case 4] at the beginning of next year, a highway construction unit had written off the above-mentioned expenditure after verification. The total cost of capital expenditure to be written off is 380000 Yuan, and the accounting entries are as follows: Borrowing: infrastructure grants - appropriation of the previous year - a detailed account of 380000 Credit: capital expenditure to be written off -- Waterway siltation 100000 The capital expenditure to be cancelled: the feasibility study fee 80000 Infrastructure expenditure to be written off -- project scrap 200000 The capital expenditure of the construction after verification can not form the special expenditure of the asset investment, so in the accounting, we should distinguish the formation of the assets investment expenditure and can not form the boundary of the investment expenditure of the assets. Particular attention should be paid to: (1) these special expenditures in non operating projects can form part of the investment of assets, which should still be included in the value of the assets to be delivered and transferred to the relevant units after the completion of the project. (2) in addition to the special expenses listed above, other expenses incurred in non operating projects are still handled in accordance with the original provisions. (3) all investment expenditures of the operating project are still included in the original construction cost, and the delivery assets are used as the transfer of the deferred assets and intangible assets to the production units. If a business project is scrapped, this refers to the overall abandonment of the project, rather than the scrapping of the individual project, and shall make financial treatment in accordance with the relevant provisions of the bankruptcy liquidation of the enterprise. For the net loss of a single project, it should be calculated in the "deferred investment - scrapped project loss".