the general process of capital construction accounting treatment in administrative institutions can follow the following ideas.

1. When receiving financial and other infrastructure funds (the account of "infrastructure funds" should be set with detailed accounts such as "previous annual funds, this year's budget funds, this year's self-raised funds and other funds" according to accounting needs)

Borrow: bank deposits

Loan: infrastructure funds-this year's budget funds and other detailed accounts

2. When purchasing equipment with funds <

when prepaying the project funds to the construction enterprise, borrow: prepaying the project funds-project-construction unit

loan: bank deposit

4. when prepaying the materials to the construction enterprise or purchasing materials by itself,

borrow: prepaying the materials-project-construction unit (when prepaying the materials)

loan: bank deposit

5.

when paying the project payment to the construction enterprise, borrow: construction and installation project investment

loan: project payment

advance project payment

bank deposit

VI. When various other investments (such as purchasing houses and office furniture, etc.) other than construction and installation project investment and equipment investment occur, which can independently form the value of delivered assets, borrow: other investments

loan: bank. When the project is scrapped and other special expenses are

borrowed: infrastructure expenses to be written off

borrowed: bank deposits

incurred infrastructure expenses to be written off, the relevant sources of funds should be written off after being approved at the beginning of next year

borrowed: infrastructure funds-previous year's funds, etc.

borrowed: infrastructure expenses to be written off

VIII. Management fees, land requisition and relocation compensation fees and supervision fees of the construction unit will be incurred for amortization. After the completion acceptance and settlement formalities, the actual cost of the delivered assets should be carried forward, together with the amortized investment to be amortized

Borrow: delivered assets

Loan: construction and installation project investment

Investment to be amortized

IX. When the self-used fixed assets of the construction project are scrapped or damaged

Borrow: investment to be amortized

Loan: fixed assets

X.

Borrowing: infrastructure appropriation-budget appropriation for the current year and other detailed accounts

Lending: infrastructure appropriation-previous year's appropriation

XI. The year-end number of assets delivered for use, after the annual financial statements are approved, is hedged with the corresponding sources of funds at the beginning of the second year

Borrowing: infrastructure appropriation-previous year's appropriation

Lending: assets delivered for use

At the same time, in the company,