Lecture on Accounting of Real Estate Development Enterprises (1)
The scope of investment and cost estimation of real estate development projects includes all investments such as land acquisition cost, land development cost, Jian 'an project cost, management cost, sales cost, financial cost and taxes. The cost of real estate construction projects is complex, variable and uncertain. According to different types of construction projects have their own characteristics, so the investment and cost composition of different types of construction projects are different.
For general real estate development projects, investment and cost consist of two parts: development cost and development expense.
(1) has eight development costs:
1. Land use right transfer fee. As the land owner, the state transfers the land use right to the land users within a certain period of time. The estimation of land transfer fee paid by land users can refer to the transfer fee amount of similar plots sold by the government in the early stage, and be obtained after correcting factors such as time, location, use, street situation, building floor area ratio, land transfer period, surrounding environment and land status. It can also be revised according to the urban benchmark land price or average calibrated land price promulgated by the people's government of the city where the project is located, according to factors such as grade, use, floor area ratio and service life.
2. Compensation for land acquisition and demolition. (1) Land expropriation fee. The expenses incurred in requisitioning rural land for national construction mainly include land compensation fees, labor resettlement subsidies, water conservancy facilities maintenance and apportionment fees, young crops compensation fees, farmland occupation tax, farmland reclamation fees, land acquisition management fees, etc. The estimation of rural land expropriation fee can refer to the relevant provisions of the state and local governments. (2) Compensation and resettlement for demolition. In urban areas, the state and local governments can allocate state-owned land reserves or land that has been used by enterprises, institutions or individuals to real estate development projects or other construction projects in accordance with legal procedures. Due to the transfer of land, causing economic losses to the original land units or individuals, the new land units should be compensated according to the regulations. In fact, it includes two parts of expenses, namely relocation expenses and relocation compensation fees.
3. Pre-project cost. Pre-project expenses mainly include: (1) planning, design and feasibility study expenses of the project. Generally, it can be estimated as a certain proportion of the total project investment. Usually, the planning and design fee is about 3% of the project cost, and the hydrogeological exploration fee can be estimated according to the required workload and related charging standards. (2) Land development expenses such as "three links and one leveling". It mainly includes the cost of dismantling the original buildings and structures on the ground, the cost of site leveling and the cost of water supply, power supply and access. These expenses can be estimated according to the actual workload and with reference to relevant charging standards.
4. Jian 'an project fee. Refers to the total cost directly used for the construction of Jian 'an Project. It mainly includes construction engineering costs (construction and special decoration engineering costs), equipment and installation engineering costs (water supply and drainage, electrical lighting, elevators, air conditioning, gas pipelines, fire protection, lightning protection, weak current and other equipment and installation) and interior decoration engineering costs. In the feasibility study stage, the cost of Jian 'an project can be estimated by unit estimation method, unit index estimation method, approximate quantification algorithm of engineering quantity, estimation index estimation method and similar engineering experience estimation method.
5. Infrastructure fees. Also known as the red line engineering costs, including water supply, power supply, gas supply, roads, greening, sewage discharge, flood discharge, telecommunications, sanitation and other engineering costs, usually calculated by unit index estimation method.
6. Public facilities fee. It mainly includes the expenses incurred in developing public facilities in residential areas that cannot be transferred with compensation. Its estimation can refer to the estimation method of "Jian 'an Project Cost".
7. Unforeseen expenses. Including basic reserve funds and reserve funds for price increases. According to the complexity of the project and the accuracy of the above-mentioned cost estimation, the sum of the above-mentioned items 1 ~ 6 is taken as the base and calculated at 3%-5%.
8. Taxes and fees in the development process. The investment estimation of development projects should consider various taxes and fees levied by local governments or relevant departments during the development process. In some large and medium-sized cities, this part of the cost accounts for a large proportion in the investment composition of development and construction projects. Estimates shall be made according to relevant local laws and regulations.
(II) Development expenses Development expenses refer to management expenses, sales expenses and financial expenses related to real estate development projects.
1. Management fee. It can be calculated as about 3% of the sum of the first 1-6 items in the project development cost composition.
2. Sales expenses. Refers to the expenses incurred in the process of selling products in development and construction projects, as well as the expenses incurred in setting up sales agencies or entrusting sales agencies. It mainly includes the following three items: (1) advertising fee. About 2% to 3% of sales revenue; (2) Sales agency fee. About 65438+ 0.5%-2% of sales revenue; (3) Other sales expenses. About 0.5%- 1% of sales revenue. The total sales expenses account for about 4%-6% of the sales revenue.
3. Financial expenses. Refers to various expenses incurred for raising funds, mainly including loan interest and other financial expenses (such as exchange losses).
(III) Summary table of investment and cost estimation results In order to facilitate the analysis and comparison of various expenditures of real estate construction projects, the estimation results are often listed in the form of summary tables, with a slightly abbreviated format.
Third, the role of investment estimation of real estate development projects: (1) is the basis for the financial department to raise construction funds and approve loans; (2) It is the basis for determining the investment amount of the design task book and controlling the preliminary design budget; (3) It is the basis of feasibility study and technical and economic analysis in project evaluation.
Four. Accounting characteristics of real estate development enterprises Due to the special circumstances of their business activities and management requirements, compared with construction enterprises, real estate development enterprises have the following special circumstances in accounting: 1. There are many kinds of finished products and different accounting methods. 2. The accounting of product cost is complicated. 3. Operating income and its related taxes and fees are accounted in different ways.
The second lecture is about the inventory accounting of real estate development enterprises.
The inventory of real estate development enterprises has the following categories:
1. Raw material inventory.
Refers to all kinds of materials used to develop land, houses, buildings and other development products, such as steel, wood, gravel, cement, etc.
2. Equipment inventory.
Refers to all kinds of equipment purchased by enterprises for real estate development and operation, such as electrical equipment, sanitary equipment and ventilation equipment.
3. In-product inventory.
Refers to all kinds of land, houses and other development products that have not been completed (that is, projects under construction).
4. Finished product inventory.
Refers to all kinds of development products that have completed the whole process of development and construction and passed the acceptance inspection, and can be delivered for use or sold to the outside according to the contract, including land, houses, supporting facilities, construction projects, phased development products, leased development products, revolving houses, etc.
5. Develop supply inventory.
Refers to all kinds of materials necessary for enterprises in real estate development and business activities, including low-value consumables and other materials.
The special inventory of real estate development enterprises is mainly equipment inventory and various development products.
Note: Temporary rental houses and revolving houses are regarded as inventory.
I. Equipment Procurement and Receiving and Sending Accounting
In general, the supply department is responsible for preparing the equipment supply plan, signing the contract and checking the implementation of the contract; The equipment warehouse is responsible for receiving, distributing, keeping and counting the equipment; The accounting department is responsible for equipment price settlement, equipment cost accounting and equipment receiving and dispatching accounting.
The purchase, delivery and receipt of equipment are priced and accounted according to the actual cost. In order to calculate the purchase cost of equipment, reflect and assess the purchase, receipt, delivery and balance of equipment, a subsidiary ledger of equipment should be set up under the material purchase subject, and a special account of "1242 Inventory Equipment" should be set up. Calculate the actual purchase cost of various equipment purchased by the enterprise and the actual cost of all inventory equipment respectively.
Example 1 A real estate development enterprise bought an elevator, the purchase price (including input tax) was 800,000 yuan, and the transportation and miscellaneous expenses were 20,000 yuan. Prices and transportation and miscellaneous expenses are paid by bank deposits.
① Make the following entries according to the purchase invoice and bank settlement voucher:
Borrow: Material Procurement-Equipment 820000
Loan: 820,000 yuan in bank deposit.
(2) Assuming that the planned distribution rate of the storage fee for purchasing materials and equipment is 2%, the storage fee for purchasing elevators should be 16400 yuan.
Borrow: Material Procurement-Equipment 16400
Loan: purchase storage fee 16400.
③ After the elevator was put into storage, the actual cost of the elevator was calculated to be 836,400 yuan.
Borrow: Inventory equipment 836400
Borrow: Material Procurement-Equipment 836400
Second, the development of product accounting
Developed products refer to the products that the enterprise has completed all the development and construction processes, passed the acceptance, met the national construction standards and design requirements, and can be handed over to the ordering unit according to the conditions stipulated in the contract, or sold or leased as products, including land (construction site), houses, supporting facilities and construction projects. The finished product is actually the end of the development and construction process and the beginning of the sales process.
In order to correctly account for the increase, decrease and balance of developed products, development enterprises should set up an asset class "1285 developed products" account. The borrower of this course registers the actual cost of the development products that have been completed and accepted, and the lender registers the actual cost of the development products that have been sold, transferred, settled or rented at the end of the month. The debit balance at the end of the month indicates the actual cost of various development products that have not been sold, transferred, settled or rented. The subject should be set up according to the type of products developed, such as land, houses, supporting facilities, construction projects, etc. Under the detailed subject, the account page should be set up according to the cost accounting object.
1. indicates the increase of developed products.
Products developed by enterprises shall be debited to the subject of "developed products" and credited to the subject of "development cost" at the time of completion and acceptance.
According to the completion acceptance form, the actual cost of products developed by real estate development enterprises this month is 33.05 million yuan. Among them, the land is 650,000 yuan, the house is 25.9 million yuan, the construction project is 5 million yuan, and the supporting facilities are 6.5438+0.5 million yuan.
Borrow: develop products-650,000 yuan of land.
-A 25.9 million house
-Agency construction project 5000000
-Supporting facilities 1 500000
Loan: the development cost is 33.05 million yuan.
2. Explain that the number of products developed has decreased.
The products developed by enterprises will be reduced due to external transfer and sales. For the reduced development products, accounting treatment should be carried out in a timely manner according to different situations.
When an enterprise allocates or sells developed products to the outside world, it shall debit the subject of "main business cost" and credit the subject of "developed products" according to the actual cost of developed products at the end of the month.
If the products are sold by installment, after the products are delivered to users or the installment sales contract is completed, the actual cost of the products developed by installment will be debited to the title of "products developed by installment" and credited to the title of "products developed by installment".
When an enterprise uses the developed land and houses for lease operation, or resettles the relocated residents for revolving use, it shall debit the title of "leased development products" or "revolving houses" and credit the title of "developed products-land (or houses)" according to the actual cost of the land and houses.
Business supporting facilities developed by enterprises used in the business premises of enterprises engaged in the tertiary industry shall be treated as fixed assets, that is, according to the actual cost of supporting facilities, the subject of "fixed assets" shall be debited and the subject of "developing products-supporting facilities" shall be credited.
The third lecture on product cost accounting of real estate development enterprises (1)
The procedure of real estate development is usually divided into four stages, namely, investment decision analysis stage, preliminary engineering stage, construction stage and rental and sale stage. In the above four stages of development and operation, enterprises will incur many expenses, such as feasibility study fees, preliminary engineering fees, building installation fees, advertising fees, sales fees, interest on credit funds, and management fees incurred by enterprises for organizing and managing production and operation.
Some of these expenses can be included in the cost of developing products, while others cannot. The expenses that can be directly included in the cost of developing products are called development direct expenses; The expenses that can only be included in the cost of developing products after distribution are called development indirect expenses; Expenses that cannot be included in the development cost are called period expenses.
First, the content of the cost of developing products
Product development cost refers to the expenses incurred by real estate development enterprises in the process of product development. It reflects all materialized labor and living labor consumed by real estate development enterprises in the process of project development, is a comprehensive index to assess the quality of real estate development work, and is the basis for formulating the sales price of developed products.
According to the purpose of the product, the cost of developing the product can be divided into the following four categories:
1. Land development cost.
Land development cost refers to the expenses incurred by real estate development enterprises in developing land (i.e. construction land).
2. Housing development costs.
Housing development cost refers to the expenses incurred by real estate development enterprises in developing various houses (including commercial houses, leased houses, revolving houses and building houses on behalf of others).
3. Development cost of supporting facilities.
Refers to the expenses incurred by real estate development enterprises for developing transferable supporting facilities and non-transferable public supporting facilities, which are directly included in the cost of developing products.
4. Development cost of construction projects.
Refers to the expenses incurred by real estate development enterprises in developing other projects (such as municipal projects) except land and houses for the entrusted units.
Second, the accounting object of real estate development cost
The accounting object of development product cost refers to the expense undertaker determined in order to collect and allocate development expenses when calculating the development product cost. Enterprises should choose cost accounting objects according to the characteristics and actual situation of their development projects and follow the following principles:
1. For general development projects, the single project listed in each independently compiled budget estimate or construction drawing budget is taken as the cost accounting object.
2. Group development projects with the same development site, the same structural type, similar commencement and completion times and constructed by the same construction unit can be merged into one cost accounting object.
3 for individual large and long-term development projects, the cost accounting objects can be divided according to the needs of economic responsibility system and some areas and parts of development projects.
The cost accounting object should be determined before the development project starts. Once it is determined, it cannot be changed at will, let alone confused with each other.
Third, the real estate development cost project
The cost of developing products can generally be divided into compensation fees for land acquisition and demolition, preliminary engineering fees, capital construction fees, construction and installation engineering fees, public facilities fees and development and management fees.
1. Compensation for land requisition and demolition:
Refers to all kinds of expenses incurred for land expropriation in the process of real estate development, including land transfer fees, labor resettlement fees, young crops compensation fees, land compensation fees, demolition compensation fees and other expenses incurred for land expropriation (such as farmland occupation tax).
2. Pre-project cost:
Refers to the expenses incurred by the enterprise in the preparatory stage, including the overall planning and design fees, feasibility study fees, various fees collected and remitted by the government, survey and design fees, and various temporary works (temporary water, electricity and roads, etc.). ) fee, seven links and one flat fee, etc.
3. Infrastructure fees:
Refers to the cost of infrastructure construction. Infrastructure mainly refers to roads, heating facilities, water supply facilities, power supply facilities, gas supply facilities, communication facilities, lighting facilities and greening (including sewage, flood discharge and sanitation) related to product development. The equipment and installation fees incurred by these facilities are charged in the capital construction fees.
4. Construction and installation costs:
Refers to the construction and installation expenses paid by the enterprise to the contractor by outsourcing and the construction and installation expenses incurred by the enterprise's self-operated projects.
5. Fees for supporting facilities:
Refers to the expenses incurred by various public facilities such as boiler rooms, water towers, public toilets and bicycle sheds, and cannot be transferred to development projects with compensation. Shops, post offices, schools, hospitals, barbershops and all other public facilities. Those that can be transferred with compensation cannot be included in this cost item.
6. Indirect expenses of development: refers to all expenses incurred by the development department or engineering headquarters of an enterprise for organizing and managing development projects, including wages, welfare expenses, office expenses, travel expenses, depreciation expenses, repair expenses, utilities, labor protection expenses, amortization of swing space, etc. The expenses incurred by the administrative department of the enterprise for managing the company are not included in this list, and should be accounted for in the subject of "management expenses".
At present, the scale, scope and operation mode of real estate development enterprises in China are different. For example, as far as land development is concerned, some enterprises just clean up and level the ground of the construction site and remove the original buildings and obstacles, even if land development is completed; In addition to clearing and leveling the ground, some enterprises also need to lay underground pipelines and build roads on the ground to achieve seven connections and one leveling before completing land development. Therefore, all development enterprises should selectively set up cost items according to the above-mentioned principles of setting cost items and the specific conditions of development projects.
Fourth, formulate product cost accounting procedures
(1) An accounting account shall be set up.
In order to calculate the development cost of development enterprises, enterprises can set the following accounts according to their own business needs:
1."4301development expenses" subject.
This course accounts for the expenses incurred by real estate development enterprises in the development of land, houses, supporting facilities and agency construction projects. This course accounts for the expenses incurred by the borrower's registered enterprise in developing land, houses, supporting facilities and construction projects, and the actual cost of the lender's registered developed products that have been completed and accepted. Debit balance reflects the actual cost of undeveloped projects. This course sets up two-level detailed subjects according to the development cost types such as land development, housing development, supporting facilities development and agent development, and carries out detailed accounting according to the cost accounting object under the two-level detailed subjects.
2 "4302 development expenses" subject.
This course accounts for the indirect expenses incurred by independent accounting units in real estate development enterprises for developing products, including wages, welfare expenses, depreciation expenses, repair expenses, office expenses, utilities, labor protection expenses, amortization of revolving houses, etc. Debit this account, register the indirect expenses incurred by independent accounting units in the enterprise for developing products, and credit the registered distribution into the indirect expenses of the development of each cost accounting object. There is no balance in this account at the end of the month. This course should be set up according to different units and departments (branches) within the enterprise.
(2) Formulating product cost accounting procedures.
The accounting procedure of the development product cost refers to the steps and sequence that real estate development enterprises should follow when accounting the development product cost. The general procedure is:
1. product collection and development costs.
(1) All direct development expenses incurred in project development are directly included in all cost accounting objects, that is, the general ledger account and subsidiary ledger account of "development expenses" are debited and credited to relevant accounts.
(2) The indirect development expenses incurred for project development services can be collected into the "indirect development expenses" account first, that is, the general classification account and the detailed classification account of "indirect development expenses" are debited and credited to related accounts.
(3) Distribute the development expenses collected in the "development expenses" account to all the accounting objects of development expenses according to a certain method, that is, debit the general ledger account and subsidiary account of "development expenses" and credit the "development expenses" account.
Through the above procedures, the accrued development expenses of various cost accounting objects are collected into the "development expenses" general ledger account and sub-ledger account.
2. Calculate and carry forward the actual cost of developing products.
Calculate the total development cost of the completed development project from preparation to completion acceptance. And carry it forward to the subject of "developing products", that is, debit the subject of "developing products" and credit the subject of "developing costs".
3. According to the actual functions and uses of the developed products, transfer the actual costs of the developed products to relevant accounts.
That is, debit "operating cost", "developing products by stages", "developing products for rent" and "revolving room" and credit "developing products".
The fourth lecture is about the product cost accounting of real estate development enterprises.
Five, the cost accounting of land development
Land development is also called site development. There are usually two situations: one is the self-use construction land developed by enterprises for the development of commercial housing, rental housing and other buildings; The second is the commercial construction land developed by enterprises for sale and paid transfer. The construction land for self-use belongs to the intermediate product of the enterprise, and its cost should be recorded in the product cost of commercial housing or rental housing, while the commercial construction land is the final product of the enterprise, and its land development cost should be accounted for separately.
(A) the collection and distribution of land development costs
All expenses incurred by enterprises in the process of land development shall be accounted for in the subject of "development cost-housing development", except for the self-use land development expenditure that can be directly included in the housing development cost. According to the "self-use land development" and "business land development", two detailed subjects are set up respectively, and the account page is set up according to the cost accounting object selected by the enterprise to carry out detailed accounting of land development expenses.
1. Collection and distribution of compensation fees for land acquisition and demolition, preliminary engineering fees, infrastructure fees and building installation fees.
Generally speaking, these expenses can distinguish the beneficiaries, and can be directly included in the cost accounting object, debited to the subject of "development cost-land development" and related detailed subjects, and credited to the subjects of "bank deposit" and "accounts payable".
2. Collection and distribution of supporting facilities fees.
The construction of supporting facilities may be carried out at the same time as the land development, or it may not be carried out at the same time, so there are two ways to collect fees:
(1) If the expenses for the development of supporting facilities carried out simultaneously with land development can distinguish the beneficiaries, they shall be directly included in the relevant cost accounting objects, debited to the subject of "development cost-land development" and credited to the subject of "bank deposit"; When the beneficiary is not clear, it should be collected through the account of "development cost-development of supporting facilities" first, and then distributed among the relevant beneficiaries according to a certain method after the completion of supporting projects.
(2) The development expenses of supporting facilities that are not synchronized with land development can generally be collected through the subject of "development cost-supporting facilities development" first, and then transferred to the subject of "development cost-land development" when supporting facilities are completed. If the land development has been completed, waiting for sale or lease, but the supporting facilities have not been completed, in order to settle the development cost of the completed land in time, the expenses of these supporting facilities can be accrued in advance in the land development cost according to their planned cost (or budget cost) after approval. Withholding, debit the subject of "development cost-land development" and credit the subject of "withholding cost-withholding supporting facilities fee". The actual development cost of supporting facilities is accounted by the subject of "development cost-supporting facilities development". After the completion of supporting facilities, the relevant land development costs should be adjusted according to the difference between the accrued supporting facilities fees and the actual supporting facilities fees.
3. Collection and distribution of indirect costs of development.
The expenses incurred by independent accounting units within an enterprise for organizing and managing development projects are first accounted for in the subject of "development indirect expenses", and then distributed according to certain distribution standards at the end of the month, and included in the relevant development cost accounting objects. Should be borne by the cost of land development, from the "indirect development cost" subject to the "development cost-land development" subject. If the department that directly organizes and manages the development project is a non-independent accounting department within the enterprise, its cost will be directly included in the indirect cost of land development.
(b) Carry-over of completed land development costs
Completed land development projects should adopt different cost carry-over methods according to their purposes:
1. Commercial building land developed for sale or paid transfer.
After the development is completed, the actual cost should be transferred to the subject of "developing products-land".
2. After the development is completed, it will be directly used as the construction site for the commercial housing construction of this enterprise.
When the development is completed and put into use, the actual cost should be carried forward to the relevant housing development cost. The land development cost included in the housing development cost can be carried forward by sub-item parallel carry-forward method or classified centralized carry-forward method.
(1) sub-item parallel carry-over method.
It is to transfer the land development expenses that should be carried forward to the relevant cost items of housing development costs in parallel according to the cost items. The accounting entries are as follows:
Borrow: development cost-house-land acquisition and demolition fee al
—— Pre-project cost a2
—— Infrastructure fee a3
-Building installation fee a4
—— fee for supporting facilities a5
—— Development expenses a6
Loan: development cost-land-land acquisition and demolition fee al
—— Pre-project cost a2
—— Infrastructure fee a3
-Building installation fee a4
—— fee for supporting facilities a5
—— Development expenses a6
This carry-over method is mainly applicable to the cost carry-over from commercial construction sites to self-use. Because the development cost of the original commercial construction site charged all the expenses that the site should bear.
(2) Classification centralized carry-over method.
That is, all the land development expenses that should be carried forward are classified and merged into two expense items: land acquisition and demolition compensation and infrastructure expenses, and then transferred to the land acquisition and demolition compensation and infrastructure expenses related to housing development costs.
Borrow: development cost-house-land acquisition and demolition fee al
—— Capital construction fee a2+ a3+ a4
Loan: development cost-land-land acquisition and demolition fee al
—— Pre-project cost a2
—— Infrastructure fee a3
-Building installation fee a4
This carry-over method is mainly suitable for the carry-over of self-use site costs. Because self-occupied construction land generally does not charge supporting facilities fees and indirect development fees, in order to simplify accounting procedures, this way can be used to carry forward.
If the self-use construction land developed by the enterprise is not used recently after the completion of development, its actual cost should be transferred to the subject of "developing products-land" first.
The following example illustrates the accounting method of land development cost.
Example 4 A real estate development company developed a piece of land in Liangyuan in May, 20001year, with an area of 40,000 ㎡. After the development is completed, it is ready to transfer 30,000 ㎡, and the rest10,000 ㎡ enterprises will develop commercial houses by themselves. Assume that only the following economic business occurred during the land development in Liangyuan:
① Pay the land transfer fee of 25 million yuan and make the following accounting entries:
Borrow: development cost-land-grain source (land acquisition and demolition fee) is 25 million yuan.
Loan: 25 million yuan in bank deposit.
(2) Pay compensation of 5.5 million yuan for demolition, and the accounting entries are as follows:
Borrow: Development cost-land-grain source (land acquisition and demolition fee) is 5.5 million yuan.
Loan: 5.5 million yuan in bank deposit.
③ Pay the survey and design fee of 265,438+00,000 yuan, and the accounting entries are as follows:
Borrow: development cost-land-grain source (prophase project cost) 2 10000.
Loan: Bank deposit 2 10000.
(4) Pay the earthwork 5.5 million yuan and make the following accounting entries:
Borrow: Development cost-land 1-grain source (preliminary project cost) is 5.5 million yuan.
Loan: 5.5 million yuan in bank deposit.
⑤ The underground pipeline installation project contracted by a construction enterprise has been completed, and the price should be 1.5 million yuan:
Borrow: development cost-land-two yuan (capital cost) 1.500000.
Debit: Accounts Payable -X Construction Enterprise 1 500000
6. At the end of September, Liangyuan land development project was completed. Assuming that the total development cost collected in the account of "Development Cost-Land Development-Liangyuan" is 37,765,438+00,000 yuan, the unit land development cost is 942.75 yuan/㎡. Among them, the self-use land 10000㎡ has not been put into use, and the remaining 30000㎡ has been completely transferred, and the development cost of this plot will be transferred at the end of the month. Make accounting entries as follows:
Borrow: Development Products-Land (Liangyuan) 9427 500
Main business cost-land transfer cost 28 282 500
Loan: development cost-land-Liangyuan 377 10000
Example 5: Continuing the above example, if the self-occupied land of 10000㎡ is put into housing development projects immediately after the development is completed, the enterprise can carry forward the land development cost in the following two ways;
(1) when the land cost is carried forward by classified centralized carry-forward method:
Borrow: Development cost-house-grain source (land acquisition and demolition fee) is 7.625 million yuan.
—— Liangyuan (capital construction fee) 1 802 500
Loan: development cost-land-two yuan (land acquisition and demolition fee) 7.625 million yuan.
—— Liang Yuan (pre-project cost) 1 427 500
-Two yuan (capital cost) 375,000 yuan
(2) When the sub-item parallel carry-over method is adopted to carry over the land cost:
Borrow: Development cost-house-grain source (land acquisition and demolition fee) is 7.625 million yuan.
—— Liang Yuan (pre-project cost) 1 427 500
—— Two yuan (capital cost) 375,000 yuan.
Loan: development cost-land-two yuan (land acquisition and demolition fee) 7.625 million yuan.
—— Liang Yuan (pre-project cost) 1 427 500
-Two yuan (capital cost) 375,000 yuan