Take the self-built complex project under construction as an example. The secondary detailed items of the project under construction at least include progress payment (advance payment), equipment, materials, three links and one leveling, civil engineering installation, interest expenses, labor wages, land use rights and other expenses. Different enterprises can be established according to specific conditions.

(2) Description of secondary detailed subjects that should be mainly set up.

1 It is recommended to set "progress payment (advance payment)" instead of setting it in. Prepaid (payable) accounts. It can mainly reflect the actual situation of the project cost in the project under construction (the general progress payment of the enterprise is paid according to the progress of the project), and accurately reflect the outflow information of the project funds of the enterprise, which is convenient for reconciliation with customers. This is mainly for the case of engineering outsourcing or partial outsourcing.

2. It is suggested that "prepaid expenses" should not be set, but be subdivided into related secondary detailed subjects "other expenses". Because there are other "hidden" expenses that need to be amortized in the specific operation, such as small materials, some civil installation expenses, interest expenses and so on.

3 equipment. In order to cope with the construction in progress, the engineering equipment purchased can first pass the engineering material subject and then be transferred to the detailed subject. At the same time, it should include the inspection fee for imported complete sets of equipment, inspection fee for related special equipment, civil engineering and installation fee attached to the equipment, etc.

4 materials. All kinds of materials used in enterprise projects include spare parts except equipment, low-value consumables and other materials, as well as materials purchased for the project and temporarily used from materials used in production and operation.

Five connections and one leveling. Including land acquisition fee, compensation fee (house demolition fee) and water supply, power supply, access, land leveling, communication, gas supply and heating required for normal construction of the project.

6 land use right. Real estate development enterprises purchase eight land use rights.

7 civil engineering and installation. Including buildings, structures, process pipelines, special wires and cables and other equipment other than civil installation. It shall be listed separately from the identifiable part and the unrecognizable part of the expected merger.

8 Interest expense. Its premise is that it meets the capitalization conditions, and it is suggested to set up a separate detailed account. In fact, many major projects of enterprises have large special loans, which should be considered according to the principle of importance. For example, Zhuzhou Smelting Group Co., Ltd. plans to invest 654.38+72 million yuan in circular economy projects and obtain a loan amount of 930 million yuan.

9 Other expenses. Including design fees (management fees can be listed in tax laws in some areas), research and test fees, project management fees, engineering insurance fees, supervision fees (quality supervision fees), project construction application fees, bidding service fees, exploration fees, foundation pile inspection fees, temporary facilities fees, labor insurance funds, temporary facilities fees, related taxes and fees, project merger fees, net loss of engineering materials, scrapping and damage during construction, and joint load test fees.

(3) The expenses incurred during the project scheme stage and after the project design is officially approved by the management are suggested to be included in the current profits and losses, including related expenses such as project proposal, feasibility study, scheme demonstration, technical consultation, industry investigation and economic analysis.

(4) Other expenses related to the project, such as technical inspection fees, environmental assessment fees, security inspection fees, occupational disease evaluation fees, real estate license fees, etc., are included in the current profits and losses.

(five) different enterprises can set up three-level and multi-level detailed accounting according to the specific situation and the importance of economic business.