Accounting and financial processing flow of real estate enterprises (to be continued)

My classification of assets, liabilities, costs and expenses is as follows: \x0d\ 1, main accounting subjects of assets: \x0d\( 1) cash \x0d\ cash withdrawal from banks \x0d\ debit: cash \x0d\ loan: bank deposit \ x0d. X0d \(3) Accounts receivable: mainly accounting for the money collected from the purchasing, accepting and leasing units or individuals in the process of development and operation, such as transferring and selling development products, providing rental houses and providing labor services. \x0d\① Unrecovered funds from the sale of leased commercial housing (with original documents: sales invoice or lease invoice agreed by the buyer) \x0d\ Debit: accounts receivable -XX company or individual \x0d\ loan: income from main business \x0d\② unrecovered funds from the transfer of materials \x0d\ Debit: accounts receivable -XX company. Debit: bank deposit \x0d\ loan: accounts receivable \x0d\(4) provision for bad debts: there are two main accounting methods for provision for bad debts by determining uncollectible accounts receivable: one is direct write-off method, and the other is provision method \x0d\ provision for bad debts \x0d\ loan: management expenses \x0d\ loan: provision for bad debts \ Debit: bank deposit \ x0d \ loan: accounts receivable \ x0d \(5) bills receivable: refers to commercial bills received by real estate development enterprises due to the transfer and sale of development products. \x0d\ Commercial bills received for the sale of commercial houses \x0d\ Debit: bills receivable -XX company \x0d\ Loan: main business income \x0d\ Due commercial bills: \x0d\ If it is an interest-free commercial bill (with documents: sales invoice and mutual agreement) \x0d\ Debit: bank deposit \x0d. Debit: Notes Receivable -XX Company \x0d\ Financial Expenses \ x0d \(6) Prepaid account: refers to the project payment and material payment prepared by the real estate development enterprise to the contractor in advance according to the contract, and two subsidiary accounts of "Prepaid Contractor Payment" and "Prepaid Supplier Payment" are set up respectively. \x0d\① Project funds and reserve funds paid in advance to the contractor (attached documents: payment application form and payment slip) \x0d\ Borrow: advance payment-money paid to the contractor \x0d\ Loan: bank deposit \x0d\ Materials paid to the contractor as reserve funds \x0d\ Borrow: advance payment-money paid to the contractor \ The enterprise and the contractor settle the project on a monthly or quarterly basis. X0d\ Debit: accounts payable-project funds payable \x0d\ At the same time, the prepaid project funds and reserve funds are deducted from the project funds payable \x0d\ Debit: accounts payable-project funds payable: bank deposit \x0d\ ② the price of materials prepaid to the supplier \x0d\ Debit: prepaid account-to the supplier. Debit: accounts payable-purchase funds payable \x0d\ loan: bank deposit \ x0d \(7) material purchase: mainly accounting for the purchase cost of various materials purchased by enterprises. Including the purchase price of purchased materials and equipment, freight and miscellaneous fees, bad circulation taxes, purchase and storage fees and the difference in material cost allocated at the end of the month. \ x0d \(8) Purchasing and warehousing expenses: mainly used for accounting the salaries, benefits, office expenses, transportation expenses, depreciation, maintenance, amortization, labor protection and inspection and testing expenses of purchasing and warehousing personnel \ x0d \(9) Material cost variance: mainly used for accounting the difference between actual cost and planned cost. \ x0d \( 10) Inventory materials: used to calculate the planned cost or actual cost of all kinds of inventory materials \ x0d \( 1 1) Inventory equipment: used to calculate the actual cost of all kinds of inventory equipment used by enterprises for development projects \x0d\① Purchase equipment, pay purchase price, transportation and miscellaneous fees and mining premium. Borrow: material purchase-equipment purchase \x0d\ loan: bank deposit \x0d\ calculated and distributed mining premium (attached voucher: fixed form for calculating mining premium) \x0d\ borrow: material purchase-equipment purchase \x0d\ loan: purchase storage fee \x0d\ The calculation formula of purchase storage fee is as follows: \ X0d\ Material acceptance and warehousing (attached documents: purchase receipt and equipment management sheet) \x0d\ Loan: inventory equipment \x0d\ ② Purchase price, freight and taxes (x0d) Loan: bank deposit \x0d\ equipment arrival acceptance and warehousing \x0d\ Loan: material purchase-equipment purchase \ X0d\ Loan: advance payment \ ③ Equipment materials are issued, and equipment installation payment is collected, which is used for building construction (attached with evidence: summary table of issued materials and equipment outbound order) \x0d\ Loan: development cost-housing development \x0d\ Loan: inventory equipment \x0d\ Sales backlog equipment (attached with documents: equipment outbound order, bank receipt and sales invoice) \ A processing contract shall be signed with the processing unit. \x0d\ Send out materials and entrust other companies to process them \x0d\ Borrow: entrusted processing materials \x0d\ Loan: inventory materials \x0d\ material cost difference \x0d\ Acceptance and warehousing after processing \x0d\ Borrow: entrusted processing materials \x0d\ Loan: bank deposit \x0d\ Borrow: inventory. For example: tools, utensils, glassware, etc. \x0d\ One-time amortization of production tools used in self-operated projects is included in the cost \x0d\ Borrowing: indirect expenses for development \x0d\ Lending: low-value consumables \x0d\ A batch of tools used in warehouses, using the 50-50 amortization method: \x0d\ Borrowing: expenses to be amortized x0d\ Lending. (14) developed products: refers to products that the enterprise has completed all development processes and passed the acceptance test, and can be handed over to the purchasing unit according to the contract conditions, or can be sold as commodities, including products such as developed construction sites, houses, supporting facilities and construction projects developed by the enterprise. \x0d\ Borrow at completion acceptance: develop products \x0d\ loan: development cost \x0d\ carry-over development cost \x0d\ borrow: main business cost \x0d\ loan: develop products \ x0d \( 15) Develop products by stages: settlement should be made according to the installment sales contract, which can be based on. \x0d\ borrowing: main business cost \x0d\ lending: developing products by stages \ x0d \( 16) leasing developing products: refers to the business activities of using the developed land and houses for commercial leasing. Mainly through rent collection. When leasing land or houses, there should be two detailed subjects \x0d\x0d\ loan: investment real estate-leased products \x0d\ loan: development products \x0d\ rental income: \ x0d \ loan: bank deposits or accounts receivable \ x0d \ loan: main business. There are two detailed accounts \x0d\ of "in-use swing space" and "amortization of swing space" for installation and demolition. According to the actual construction cost \x0d\ Borrow: swing space-swing space in use \x0d\ Loan: development products-houses \x0d\ Amortization of swing space accrued on a monthly basis \x0d\ Borrow: development cost or development overhead \x0d\ Loan: bank deposit \x0d\ Borrow: X0d \(60d① purchased fixed assets (with original vouchers: special use) \x0d\ Borrow: fixed assets \x0d\ loan: bank deposit \x0d\ purchase of fixed assets to be installed \x0d\ borrow: fixed assets purchase and construction expenditure \x0d\ loan: bank deposit \x0d. When the installation is completed and delivered for use, borrow: fixed assets \x0d\ loan: fixed assets purchase and construction expenditure \x0d\② self-built fixed assets (attached documents: handover and use form, project settlement form) \x0d\ land acquisition fee, design fee \x0d\ loan: fixed assets purchase and construction expenditure \x0d\ bank deposit. Appropriating wages and welfare expenses of construction workers \x0d\ Borrow: fixed assets purchase and construction expenses \x0d\ loan: employees' salaries payable \x0d\ completed and delivered \x0d\ borrow: fixed assets \x0d\ loan: fixed assets purchase and construction expenses \x0d\ ③ Fixed assets invested by other units (? Accumulated depreciation \x0d\④ Fixed assets (with documents: notice of expansion) \x0d\ Borrow: Fixed assets-unused fixed assets \x0d\ Loan: Fixed assets-fixed assets used for production and production \x0d\ When surplus materials are sold \x0d\ Borrow: bank deposits \x0d\ Loan: When the project is completed (.