Amortization entry of heating cost

Under the new accounting standards, the accounting entries of heating costs of this unit are as follows:

(1) When expenditure occurs:

Borrow: Payable employee salaries-employee welfare expenses.

Credit: cash, etc.

(2) At the end of the month:

Borrow: management fee-welfare fee

Loan: Payable employee salary-employee welfare fund.

(3) When carrying forward profit and loss:

Debit: this year's profit

Loan: management fee-welfare fee

At present, China's hot price is still subject to government pricing or government guidance in principle, and the price is set by the competent price department of the people's government of the province (autonomous region or city) or the people's government of the authorized city or county. According to the Interim Measures for the Administration of Urban Heating Price promulgated in June last year 165438+ 10, if "the heating price is not enough to compensate the heating cost, resulting in the operating loss of the heating enterprise (unit)" or "the arrival price of fuel changes by more than 10%", the enterprise may propose price adjustment to the competent government department.

The construction area of extended data heating can be calculated as follows:

1, subject to the house completion drawing, and the construction area marked on the drawing (excluding the pool area) is the heating construction area.

2. If there is no as-built drawing for the old house as the basis, the heating building area can be calculated by multiplying the used area (the rental area in the public property book) by the coefficient 1.3. The coefficient is the average value measured according to the room type and structure of various houses. In case of any dispute between the two parties, the field measurement shall prevail. The wall between two households should be measured to the center line of the wall, and the outer wall should be measured to the skin.

Houses in duplex apartments are also charged according to the above standards. The space below 2.2 meters at the top of the uphill is charged 70% for installing radiators, and 50% for not installing radiators. Super-high special room, if the height exceeds 3.5 meters, the heating fee will be increased by 0.35 meters 10%.

Baidu encyclopedia-heating fee