出售职工住房核算规定存在的问题

• 作 者: 包建永
• 机 构: 广东佛山会计师事务所
• 出 处: 财会通讯
• 发表日期: 1997年06期
• 关键词: 职工住房 盈余公积 固定资产清理 帐面净值 住房产权 借记 支付价款 贷记 银行存款 固定资产原价

按照财政部《关于印发企业住房基金会计处理补充规定的通知》,企业购买职工住房产权,按实际支付价款借记“固定资产”,贷记“银行存款”等科目;属于由周转金负担的部分,还应借记“住房周转金”,贷记“资本公积”:属于由公益金负担的部分,还应借记“盈余公积——公益金”,贷记“盈余公积——一般盈余公积”。企业出售职工住房,应按固定资产帐面净值借记“固定资产清理”,按已

In accordance with the “Notice of the Supplementary Provisions on Printing and Distributing Enterprise Housing Fund Accounting”, the enterprise purchases employee’s housing property, debits “fixed assets” according to the actual payment price, credits “bank deposits” and other subjects, and belongs to the part borne by working capital. Debit also should be debited “housing capital working capital” and credited to “capital reserve”: it belongs to the part borne by the public welfare fund, and should also debit the “surplus fund - public welfare fund”, credited “surplus reserve - general surplus public product”. When a company sells its employees’ houses, it shall debit the “fixed assets cleanup” according to the net book value of the fixed assets.