Books on real estate finance

Accounting System of Property Management Co., Ltd. Chapter I General Provisions 1. In order to standardize the company's accounting and improve the quality of accounting information, this system is formulated in accordance with the Accounting Law of People's Republic of China (PRC), the Regulations on Financial Accounting Reporting of Enterprises and other relevant laws and regulations.

2. The company has an accounting department, accounting supervisor 1 person and monetary fund teller 1 person.

Three. The company fills in accounting vouchers, registers accounting books and manages accounting files in accordance with the Basic Accounting Work Standard and the Measures for the Administration of Accounting Files.

Four. The accounting of the Company is based on continuous normal production and operation activities. 5. The accounting period of company accounting is divided into annual period and monthly period, which are determined according to the Gregorian calendar. The end of accounting period refers to the end of the month and the end of the year.

The accounting of our company uses RMB as the bookkeeping base currency. Seven. The Company adopts the debit and credit bookkeeping method.

Eight, the company's accounting records are written in Chinese. Nine, the company in accounting, follow the following basic principles:

1, based on the actual transactions or events, truthfully reflect its financial status and operating results.

2, according to the economic essence of transactions or events, accounting should not only be based on legal form.

3. The accounting information provided by the company shall meet the needs of users of accounting information.

4. The accounting methods of the company shall be consistent in each period and shall not be changed at will. If changes are needed, the contents and reasons of the changes, the cumulative impact of the changes or the reasons why the cumulative impact cannot be reasonably determined shall be explained in the notes to the accounting statements.

5. The company conducts accounting according to the prescribed accounting treatment method, and the accounting indicators should be consistent and comparable.

6. The company's accounting shall be conducted in a timely manner, and shall not be advanced or postponed.

7. The company's accounting and financial accounting reports should be clear and easy to understand and use.

8. The company's accounting should be based on accrual basis. All realized income and expenses that have occurred or should be borne in the current period, regardless of whether the money has been received or paid, shall be regarded as the income and expenses of the current period; Any income and expenses that do not belong to this period, even if the money has been received and paid in this period, should not be regarded as the income and expenses of this period.

9. In accounting, the company shall match the income with its costs and expenses, and confirm the income and its related costs and expenses in the same accounting period. 10. The assets of the Company shall be measured according to the actual cost at the time of acquisition. Thereafter, the adjustment of the book value of various assets shall be implemented in accordance with the provisions of the enterprise accounting system. 1 1. The company's accounting should reasonably divide the boundaries between revenue expenditure and capital expenditure. If the expenditure benefit only reaches this year (or a business cycle), it shall be regarded as income expenditure; If the benefits of expenditure last for several accounting years (or several business cycles), it shall be regarded as capital expenditure.

12. The company's accounting should follow the principle of prudence.

13. The company's accounting should follow the principle of materiality, and different accounting methods should be adopted for transactions or events in the accounting process.

X. The company sets up and uses accounting subjects in accordance with the provisions of the enterprise accounting system.

XI。 The company's annual financial accounting report shall include not only the basic accounting statements stipulated in this system, but also the contents of the notes to the accounting statements. The basic accounting statements stipulated in this system refer to the balance sheet and income statement. The company shall provide true and complete financial and accounting reports to the outside world in accordance with the provisions of this system. Chapter II Accounting Subjects The names and numbers of the accounting subjects of the Company are as follows: serial number name serial number name I. Asset category 2 17 103 Business tax payable (I) Income tax payable on assets 2 17 106 1 cash 217/kloc. Property tax payable 3 1009 Other monetary funds 21710 Land use tax payable 4 1 1 short-term investment 2171payable. 1 102 Short-term investment impairment reserve 21712 Personal income tax payable 6111notes receivable 2/kloc- 1 13 1 accounts receivable 28 2 19 1 accrued expenses 8 1 133 Other receivables 29 230 1 long-term loans 9/kloc-0. 232 1 long-term payables10 121materials (iii) owner's equity 1 128 1 inventory depreciation reserve 3/kloc-. Kloc-0/306558 capital reserve 13 140 1 long-term investment 33 3 12 1 surplus reserve14150/kloc-0. 38+0502 Accumulated depreciation 35 3 14 1 profit distribution16160/engineering materials IV. Income statement 17 1603 Construction in progress 3650/. Kloc-0/ Fixed assets clearing 375025438+090 1 Long-term deferred expenses 39504 Main business taxes and surcharges (II) Liabilities 405 1 1 Management expenses 210/Kloc-0. 2 financial expenses 22 2 1 1 notes payable 425265448 accounts payable 43525 subsidy income 24 2 15 1 wages payable 4453 1 non-operating income 25 2 153 welfare payable 45532 non-operating expenses 25. Before the 47,560-year profit and loss adjustment of tax payable, the accounting contents, accounting methods and accounting estimates of each accounting subject shall be implemented in accordance with the relevant national accounting system. Chapter iii institutional management fund 1. The agency management fund refers to the maintenance fund for * * * parts of the house and the maintenance fund for * * * facilities and equipment entrusted by the owners' management committee or property users.

Housing * * * parts maintenance fund refers to the funds earmarked for the overhaul of housing * * *. * * * The use part of the house refers to the load-bearing structural parts (including floors, roofs, beams, columns, internal and external walls, foundations, etc.). ), exterior walls, stairs, corridors, hallways, building garages, etc. * * * facilities and equipment maintenance fund refers to the funds earmarked for * * * facilities and equipment overhaul. * * * Facilities and equipment refer to tap water pipes, public water tanks, booster pumps, elevators, public antennas, power supply trunk lines, lighting trunk lines, heating trunk lines, fire-fighting facilities, roads in residential areas, street lamps, ditches, pools, wells, outdoor parking lots, swimming pools, stadiums and gymnasiums, etc.

2. Escrow funds are managed as long-term liabilities of enterprises. Escrow funds shall be stored in special accounts for special purposes, and shall be subject to regular inspection and supervision by the owners' management committee or property users.

The net interest income of the escrow fund shall be transferred to the use and management of the escrow fund with the consent of the owners' management committee or the property user.

3. When an enterprise uses the management houses, commercial houses and facilities and equipment provided by the owners' management committee or property owners and users for compensation, it shall set up a reference account book to conduct physical management separately, and pay related expenses (such as rental fees and contracting fees) in accordance with the provisions of national laws and regulations or the contracts and agreements signed by both parties.

Management space refers to the office space provided by the owners' management committee or property owners and users to enterprises.

Commercial housing refers to the business premises provided by the owners' management committee or property owners and users to enterprises.

4. The paid use fees for management houses and commercial houses paid by the enterprise shall be transferred to the house maintenance fund managed by the enterprise with the consent of the owners' management committee or property users; The paid use fee of * * * facilities and equipment paid by the enterprise shall be transferred to the * * * facilities and equipment maintenance fund managed by the enterprise with the consent of the owners' management committee or property users. Chapter iv cost 1. The expenses incurred in the process of providing maintenance, management and services for property owners and users by enterprises in property management activities shall be included in the costs and expenses in accordance with state regulations. 2, enterprises engaged in property management activities in the direct expenditure, included in the operating costs. Operating costs include direct labor costs and direct material costs, without indirect costs, and related expenses are directly included in management expenses. Direct labor costs include wages, bonuses and employee welfare expenses of personnel directly engaged in enterprise property management activities. Direct material costs include all kinds of materials, auxiliary materials, fuel power, spare parts, low-value consumables and packaging materials directly consumed by enterprises in property management activities. Indirect expenses include salaries, bonuses and employee welfare expenses of managers of the property management unit to which the enterprise belongs, depreciation and repair expenses of fixed assets, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, transportation expenses, rental expenses, property insurance expenses, labor protection expenses, security expenses, greening maintenance expenses, amortization of low-value consumables and other expenses. 3. The paid use fees paid by enterprises for using facilities and equipment shall be included in the operating costs. 4. The paid use fee of the management house paid by the enterprise is included in the operating cost or management expense. 5. The expenses incurred by the enterprise in decorating the management room are included in deferred assets and amortized to operating costs or management expenses within the effective use period. 6. At the end of the year, the enterprise can make provision for bad debts according to 0.3%-0.5% of the year-end balance of accounts receivable, which is included in the management expenses. Bad debt losses incurred by enterprises, write off bad debt reserves. Recover the bad debts that have been written off and increase the bad debt reserve. Chapter v operating income and profit 1. Operating income refers to all kinds of income obtained by enterprises engaged in business activities such as property management, including main business income and other business income. 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. Property management income refers to the public service fee income, public institution service fee income and special service income collected by enterprises from property owners and users. Property management income refers to the operating income of houses, buildings and facilities provided by the owners' management committee or property owners and users, such as the rental income of houses, parking lots, swimming pools, stadiums and other facilities. Property overhaul income refers to the income obtained by the enterprise from overhauling the * * * parts and facilities of the house entrusted by the owners' management committee or the property owners and users. 2. The enterprise shall confirm the realization of operating income when the labor service has been provided, the price has been received or the voucher for collecting the price has been obtained. 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. If an enterprise signs a payment contract or agreement with the owners' management committee or the property owner or user, it shall be recognized as the realization of operating income according to the payment date agreed in the contract or agreement. 3. The total profit of an enterprise includes operating profit, net investment income, net non-operating income and expenditure and subsidy income. 4 subsidy income refers to the policy loss subsidies and other subsidies allocated by the state to enterprises. 5. Operating profit includes main business profit and other business profit. Main business profit refers to the net amount of main business income after deducting business tax and surcharges, and then deducting operating costs, management expenses and financial expenses. Business tax and surcharges include business tax, urban maintenance and construction tax and education surcharge. 6. Other business profit refers to the net amount of other business income minus other business expenses and taxes paid by other businesses. Other business income refers to the income obtained by an enterprise from other business activities except its competent business, including agency fee income, material sales income, waste material recycling income, business premises income and intangible assets transfer income. The operating income of business premises refers to the income obtained by enterprises from engaging in business activities by using the business premises provided by the owners' management committee or property owners and users, such as operating gymnasiums, dance halls, beauty salons, shops and restaurants. 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. The expenses incurred by enterprises in the decoration of commercial buildings are included in deferred assets and amortized to other operating expenses within the effective use period. Chapter VI Supplementary Provisions Article 21 This system shall be implemented as of June 65438+1October 65438+1October 2008.