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我厂率先在成都市厂矿企业中实行住房制度改革。新建职工宿舍227套,出售给职工225套,出租2套,回笼住房基金70余万元,为解决职工住房长期紧缺找到一条可行之路。由于住房改革政策性极强,而且资金具有巨额投资,回收期较长的特点,在财务会计核算中遇到了一些新问题,迄今财政部尚未颁发有关规定,如何处理?我厂尚在据索之中。特提出来供研讨。1、出售给职工住房的房价收入如何记帐问题。我厂会计处理为:借记“专项存款——住房基金专户存款”,贷记“专用基金——住房周转基金”。这笔款从何而来?会计上暂时无法反映。根
Our factory takes the lead in implementing the housing system reform in factories and mines in Chengdu. 227 sets of new staff quarters, sold 225 sets of workers, 2 sets of rental, return of more than 70 million housing fund, to solve the long-term shortage of workers and staff to find a viable road. Due to the extremely strong policy of housing reform and the huge investment and long payback period, the funds have encountered some new problems in the financial accounting. So far, the Ministry of Finance has not issued the relevant regulations yet. in. Special mention for discussion. 1, the sale of housing prices to workers how to account for the issue of income. I plant accounting treatment as: debit “special deposit - housing fund account deposit”, credit “special fund - housing revolving fund.” Where does the money come from? Accounting temporarily can not be reflected. root