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武汉地区《住房制度改革实施方案》已于6月1日出台,并推出了与之相配套的14个暂行规定和办法,为房改工作的具体操作和运行提供了规范、统一的办法。房改工作直接涉及到各单位的财会工作,笔者试就房改资金的帐务处理作如下商讨: 一、调整原来有关帐户余额由于“住房周转基金”科目增设时间不长,以前大多数企业单位把住房的折旧和大修理基金连同厂房、设备的折旧和计提的大修理基金分别列入更新改造基金和大修理基金,有些企业单位一起列入更新改造基金。因此,有必要将更新改造基金和大修理基金中属于住房折旧、大修理基金的结余部分以及售房收入结转到“住房周转基金”科目。6月1日以后所提住房的折旧、大修理基金以及房租收
Wuhan “housing reform implementation plan” was introduced on June 1, and introduced its support for the 14 interim provisions and methods for the specific operation and operation of the housing reform provides a standardized and unified approach. Housing reform directly related to the work of the units of the accounting work, the author try on the reform of the accounting treatment of funds for the following discussion: First, adjust the original account balance As the “Housing Fund” additional subjects not long ago, before the majority of business units to housing The depreciation and overhaul funds together with the plant, equipment depreciation and accrued major overhaul funds are included in the updated and reconstructed funds and overhaul funds, respectively, and some enterprises and units are included in the updated and reconstructed funds. Therefore, it is necessary to carry forward the balances of the renovation and overhaul funds, which belong to the depreciation and overhaul of housing funds, and the proceeds from the sale of houses to the “Housing Working Capital Fund” account. Depreciation of housing provided after June 1, overhaul of funds and rent collection