Chapter I Provisions on Management of Operating Income Accounting

Operating income range 1 Operating income refers to various incomes obtained by enterprises engaged in business activities such as property management, including main business income and other business income.

1. 1 Main business income refers to the income obtained by enterprises in providing maintenance, management and services for property owners and users in property management activities, including property management income, property management income and property overhaul income.

1. 1. 1 Property management income refers to public service income, public service income and special service income collected by enterprises from property owners and users. The rent charged by the enterprise for the right to use the house (such as the husband's house) is also included in the property management income, and detailed account accounting is set up.

1. 1.2 Property management income refers to operational income other than property management and services. For example, enterprises operate their own houses and buildings with property rights, facilities and upfront expenses.

1. 1.3 Property overhaul income refers to the income obtained by the enterprise from overhauling the * * * parts of the house and the * * * facilities and equipment entrusted by the owners' management committee or property owners and users. 1.2 Other business income refers to the income obtained by an enterprise in other business activities other than its main business, including the income obtained by the enterprise from operating houses and buildings provided by the owners' committee or property owners and users on behalf of the enterprise, and the income obtained from using facilities, such as the income obtained from renting houses on behalf of the enterprise; Income from operating parking lots, swimming pools, stadiums and other facilities; It also includes housing agency income, sales income of materials and materials, waste recycling income, business income and intangible assets transfer income.

1.2. 1 Operating income from business premises refers to the income obtained by an enterprise from engaging in business activities with business premises provided by the owners' management committee or property owners and users, such as operating gymnasiums, dance halls, beauty salons, shops and restaurants.

2 confirmation of operating income and its time

2. 1 The enterprise shall confirm the realization of operating income when the labor service has been provided, the price has been received at the same time, or the credentials for collecting the price have been obtained. The current year's operating income must be included in the current year's profit and loss, and shall not be advanced or postponed. The following contents need to be answered before you can see them.

2.2 The income from property overhaul is recognized as the realization of operating income after it is approved by the owners' management committee or signed by the owners and users. When an enterprise signs a payment contract or agreement with the owners' committee or the property owner or user, it can confirm the realization of operating income according to the payment date or the receipt date stipulated in the contract.

3 Accounting treatment of operating income

3. 1 The operating income of property management, property management, property overhaul and other businesses is included in the subject of "main business income". Other business income, such as sales materials, materials, etc., is included in the "other business income" account. The above subjects must be set according to the income category and project management office and detailed accounting.

3.2 The enterprise uses the venue of the owners' committee to collect parking fees, and the income obtained is credited to the subject of "Other Payables-Collection of Site Parking Fees", and the business tax and surcharges are fully accrued and paid. When the income of the owners' committee or various management fees are paid according to the property management service agreement (charged according to the provisions of the agreement), it will be included in the debit of the subject of "Other payables-charging parking fees for venues"; The income obtained by the property management company itself, that is, the credit balance of the subject of "other payables-collection of site parking fees", is debited to the subject of "other business income" and transferred to the subject of "other business income". Each enterprise can set up subsidiary ledger for accounting according to the actual situation according to the project management office and expense category.

Chapter II Provisions on the Administration of Cost Accounting

1 cost accounting method cost accounting should follow the principle of income-cost ratio, and collect their own costs according to different business items such as property management, property management and property overhaul. Once the cost accounting method is determined, it shall not be changed at will for at least one fiscal year.

2 principles of cost division In order to calculate the cost correctly, the following cost boundaries must be distinguished:

2. 1 The boundary between production and operation costs and non-production and operation costs can only be included in production and operation costs if normal production and operation activities are consumed. Production and operation costs mainly include: wages and bonuses of personnel directly engaged in property management and other business activities, welfare funds, trade union funds and education funds drawn according to the prescribed proportion; Maintenance fees for * * * parts of the house and * * * facilities and equipment; Water and electricity charges for * * * parts of the house and * * * facilities and equipment; Labor protection fees for personnel directly engaged in business activities such as property management; Greening fee, cleaning fee and security fee; Depreciation expenses of fixed assets directly used for business activities such as property management. Consumption of non-production and business activities such as investment activities and fund-raising activities; Non-recurring losses, such as disaster and theft losses, liquidated damages, late fees and other compensation expenses, asset impairment losses, etc. , can not be included in the production and operation costs.

2.2 The boundary between production and operation costs and period expenses. All management expenditures unrelated to the direct production and operation activities of the enterprise are included in the period expenses. Such as: administrative expenses incurred for organizing and managing enterprises.

2.3 Cost and expense boundaries in different accounting periods The current cost and expense are determined according to the accrual principle, and the "prepaid expenses" and "accrued expenses" are correctly accounted. The "prepaid expenses" and "accrued expenses" that have not been confirmed by the competent tax authorities at the end of the accounting period shall be included in the profits and losses of the current year.

2.4 Calculate the cost boundary of different accounting units according to the management needs, and calculate the cost according to the management office. The expenses incurred by the management office are directly included in the management office cost.

3. Cost accounting and account setting 3. 1 Set up "main business cost" sub-ledger according to different management offices to calculate and collect the main business cost.

3.2 Under the main business cost, according to different accounting objects in the process of property management, set up "property management cost", "property management cost" and "property overhaul cost", and set up three-level detailed accounts according to cost categories under detailed accounts.

3.3 Property management cost accounting

3.3. 1 Self-operated cost accounting. If self-operated property management services are adopted, the direct expenses incurred can be included in "main business cost-property management cost" according to the cost category.

3.3.2 Accounting of management cost of outsourcing mode. Some outsourced public services, such as greening and cleaning, are generally paid according to the signed contract, and the expenses are settled by the contract, which is included in the "main business cost-property management cost" according to the cost category.

3.4 Accounting of Property Operating Costs The rental fees, contracting fees and other expenses that should be paid to property owners and users by property management enterprises provided by the owners' committee or property owners and users for operating houses, buildings and facilities are included in "main business costs-property operating costs". Labor wages, reward and welfare funds, trade union funds, education funds and labor protection funds directly incurred by the above business projects; Material costs, utilities, etc. Also included in the "main business cost-property operation cost".

3.5 Accounting of Property Overhaul Costs Property overhaul costs refer to the actual project expenditures incurred by property management enterprises in undertaking the tasks of overhaul, renewal and transformation of buildings and facilities.

3.6 Accounting of other business expenses Other business expenses refer to the related costs and expenses incurred by enterprises in other business activities. Paid use fees paid by enterprises for commercial buildings are included in other business expenses.

3.7 Accounting of Period Expenses The start-up expenses incurred during the preparation period of the enterprise are included in the "long-term deferred expenses" before the enterprise realizes its income, and are not included in the current profits and losses. After the income is realized, the organization expenses will be included in the current profit and loss at one time. The expenses incurred from the preparation period to the enterprise's realization of income are directly included in the current profit and loss; After the enterprise realizes the income, that is, the period expenses incurred during the normal operation period are directly included in the current profit and loss. The account setting of expense accounting during the period shall be implemented in accordance with the financial management system of * * * * Group. Office expenses, communication expenses, business entertainment expenses, business publicity expenses and travel expenses are uniformly accounted for by department category under the period expenses.

Chapter III Property Engineering Accounting

1 Content of Property Engineering Property engineering refers to the overhaul, renewal and transformation of the same premises and facilities undertaken by property management enterprises, as well as the decoration of management premises and commercial houses provided by the owners' committee or property owners and users. Property projects are generally divided into two types according to their different implementation methods: self-operated mode, that is, property management enterprises organize their own construction; The contracting method refers to the project contracted by other units entrusted by the property management enterprise.

2. The accounting of property projects should set up a detailed account of "property projects" under the subject of "construction in progress" to collect the expenses incurred by property projects. The expenses incurred in the registration of property projects by the borrower of this course; Carry-over number of completed property project cost registered by the lender; The debit balance of this course reflects the actual cost of construction in progress. This course should set up subsidiary ledger accounting according to the project category.

2. 1 self-operated project accounting. When the enterprise organizes the construction by itself, it shall debit the subject and calculate the expenses incurred in the construction of property projects, including labor costs, materials costs, engineering materials costs, machinery use fees, etc. If the above expenses are determined to be borne by the project at the time of occurrence, they will be directly included in the project cost; Involving multiple projects, the related expenses of the corresponding subjects should be increased, and then allocated according to certain standards and included in related projects.

2.2 Accounting of outsourced projects. When entrusting an external unit to contract a project, the project price paid to the contractor will be included in the subject of "Construction in progress-property project-* * project" and credited to the subject of "bank deposit".

2.3 Accounting for project completion and delivery.

2.3. 1 When the overhaul, renovation and reconstruction projects of houses in the same location and facilities are completed and put into use, the final settlement price of the projects shall be approved by the owners' committee or the property users. If the project price is charged by the maintenance fund, it shall be transferred and settled according to the apportionment table; If the project is not within the scope of the maintenance fund, the price shall be settled according to the visas of the property owner and the user.

2.3.2 Disposal of the account for project completion and delivery: debit the account of "bank deposit" or "long-term payables-escrow fund" and credit the account of "main business income-property overhaul income"; At the same time, carry forward the completed property engineering cost, debit "main business cost-property overhaul cost" and credit "construction in progress-property engineering-* * project".

Chapter IV Accounting of Maintenance Funds

The account setting of 1 should set the detailed account "escrow fund" under "special accounts payable" to calculate the maintenance fund of buildings, facilities and equipment entrusted by enterprises.

2 maintenance fund accounting

2. 1 Accounting of maintenance fund When the maintenance fund is received, debit the account of "bank deposit" and credit "special payables-escrow fund-principal".

2.2 The maintenance fund interest accounting enterprise receives the notice of bank interest, which belongs to the interest income of escrow fund deposit, debits the account of "bank deposit" and credits "special payables-escrow fund-interest income".

2.3 Maintenance fund income accounts for the use of commercial premises, facilities and equipment owned by all owners, as well as related expenses that should be paid, such as rental fees, contracting fees, paid use fees, etc. , as the income of the maintenance fund, included in the "special accounts payable-escrow fund" credit.

2.4 The accounting enterprise for the use of maintenance funds undertakes the overhaul, renewal and transformation of the parts and facilities of the house, and the actual project expenditure is accounted by the subject of "property engineering", and the accounting method is the same as that in Chapter 4.

2.5 If an external unit undertakes the overhaul task, after the completion of the project, it will settle accounts with the undertaking unit with the consent of the owners' committee or the property owner and user's visa, allocate and transfer according to the maintenance fund allocation table, debit "special payables-escrow fund" and credit "bank deposit" and other subjects.

Chapter V Accounting of Raised Funds

Enterprises should set up a detailed account "collection" under the subject of "other payables" to account for the money collected by enterprises, such as electricity meter installation fees and cable TV installation fees. The rent charged by the enterprise on behalf of the property owner is also accounted for in this account. This course should be set up according to the types of fees collected and paid, and accounted for by the current unit.