What are the characteristics of accounting in property management enterprises?

What are the characteristics of property management enterprise accounting? The characteristics of property management enterprise accounting are mainly manifested in the following five aspects:

First, the financial laws and regulations followed and implemented are different.

When conducting financial management and accounting, property management enterprises should not only follow the unified national laws, regulations and systems such as the Accounting Law and the Accounting Standards for Business Enterprises, but also follow the Financial System for Construction and Real Estate Development Enterprises, the Provisions on Financial Management for Property Management Enterprises, the Supplementary Provisions on Accounting for Property Management Enterprises (for Trial Implementation) and the Detailed Rules for the Implementation of Financial Management for Property Management Enterprises.

Two, add "escrow fund" accounting subjects under non-current liabilities.

Property management companies in the accounting of non-current liabilities, in addition to long-term loans, bonds payable, long-term payables, the addition of "escrow fund" subjects.

Escrow fund: Property management enterprises shall accept the maintenance fund for public parts of houses and the maintenance fund for facilities and equipment used in houses entrusted by the owners' committee or property users, and shall store them in special accounts for special purposes, and shall be regularly inspected and supervised by the owners' committee or property users. Escrow funds are managed as non-current liabilities.

Three, the accounting content and scope of operating income are different.

Generally speaking, the business of property management enterprises can be basically divided into: basic property management business; Comprehensive property management business and property management business can be divided into three categories. For operating income items, specifically refers to the income obtained by property management 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; Other business income refers to the income obtained by an enterprise from other business activities other than its main business, including agency fee income, sales income of materials and materials, recycling income of waste materials, income from business premises and income from transfer of intangible assets.

Four, the content and scope of cost accounting are different.

In property management enterprises, cost refers to the expenses incurred in the process of providing maintenance, management and services for property owners and users in property management activities. All expenses incurred by enterprises in property management activities are directly included in operating costs. Operating costs include direct labor costs, direct material costs and indirect costs.

Direct labor costs: wages, bonuses and employee welfare expenses of personnel directly engaged in property management activities in enterprises; Direct material costs: various materials, fuel power, spare parts, spare parts, low-value consumables, packaging materials, etc. Enterprises directly consume in property management activities; Indirect expenses: salary, bonus and employee welfare expenses, depreciation and repair expenses of fixed assets, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, transportation expenses, lease expenses, property insurance expenses, labor protection expenses, security expenses, greening maintenance expenses and other expenses of the management personnel of the property management unit affiliated to the enterprise.

Five, the use of financial reports to increase the number of owners such as industry committees.

The external financial report of a property management enterprise shall be submitted to the owners' committee, property users or users regularly at the end of the period, unless the scope of submission is stipulated by the state.

What are the characteristics of business accounting? Due to the particularity of economic activities, commercial enterprise accounting has the characteristics of other industries in addition to the basic characteristics of general enterprises.

1. Different accounting objects

Commercial enterprises must transfer producers' products to consumers through three links: procurement, storage and sales, and finally through several trading activities. There are two basic types of enterprises.

(1) wholesale enterprises.

Commodity circulation enterprises purchase commodities from production enterprises or other enterprises, supply them to other wholesale enterprises such as production enterprises or retail enterprises for resale, or supply them to other enterprises for processing and sales. Compared with retail enterprises, its main feature is buying and selling bulk commodities.

(2) Retail enterprises.

It refers to the commodity circulation enterprises that wholesale enterprises or production enterprises purchase goods and sell them to consumers, or sell them to enterprises and institutions for production consumption and non-production consumption. Retail enterprises are at the end of commodity circulation and directly shoulder the heavy responsibility of serving production and people's lives.

In addition to the above two, in practical work, there are some mixed operations, such as wholesale and retail operations.

2. Different accounting contents

Commercial enterprises focus on commodity circulation, which mainly includes three links: commodity procurement, commodity storage and commodity sales.

(1) Commodity purchase.

It refers to the transaction behavior that commercial enterprises obtain the ownership of goods for sale through currency settlement or sell them after the purchase of processed goods, and it is also the process of converting monetary funds into commodity funds.

(2) Commodity storage.

Refers to the state that the goods purchased by commercial enterprises stay in the enterprise before sale. It exists in enterprises in the form of commodity funds.

(3) commodity sales.

Refers to the behavior of commercial enterprises selling goods through currency settlement. The process of commodity sales, that is, the process of transforming commodity funds into monetary funds. All goods issued without currency settlement are not within the scope of commodity sales.

Whether it is a wholesale enterprise or a retail enterprise, the three links of commodity circulation are its main business contents, which naturally constitute the core content of accounting.

3. Different accounting methods

Different types of commercial enterprises have their own operating characteristics and management requirements, and have different requirements for accounting methods. Generally speaking, the accounting methods of commercial enterprises can be divided into purchase price accounting and selling price accounting.

What are the characteristics of accounting? The characteristics of accounting refer to the difference between accounting and other economic accounting. Because accounting is the basic link of accounting, the characteristics of accounting are mainly reflected in accounting, which has three basic characteristics:

(A) the currency as the main measure, comprehensive

In order to reflect and supervise the accounting content, accounting needs to use a variety of measurement scales, including physical scales (such as kilograms, tons, pieces, etc. ), labor scale (such as working hours, working days, etc.). ) and currency scale, with currency scale as the main factor. Physical scale and labor scale can specifically reflect the increase and decrease of all kinds of property, materials and labor consumption in the production process, which are necessary for accounting and economic management, but neither can fully reflect the content of accounting, and synthesis is a main feature of accounting. Accounting takes currency as a comprehensive measurement scale, comprehensively and systematically reflects and supervises the financial revenues and expenditures of property, materials, labor consumption and achievements in the production process of enterprises, administrative units and institutions through accounting records, and calculates the final financial achievements. Therefore, in the process of accounting, it has been recorded by physical scale and labor scale, and it must be comprehensively reflected on the monetary scale.

(2) Accounting is complete, continuous and systematic.

The accounting of economic business must be complete, continuous and systematic. The so-called completeness means that the accountant must record all the economic business that belongs to the accounting content, and it is not allowed to leave out any item. The so-called continuity means that all kinds of economic business should be recorded and accounted for continuously according to the time sequence of occurrence. The so-called system refers to the classification and comprehensive accounting of various economic businesses, processing accounting data and obtaining systematic accounting information.

(3) Accounting should be based on vouchers and strictly follow accounting standards.

Accounting records and accounting information emphasize authenticity and reliability, and require enterprises, administrative units and institutions to obtain or fill in legal vouchers and conduct accounting on this basis. In all stages of accounting, we must strictly follow accounting standards, including accounting standards and accounting systems, to ensure the authenticity, reliability and consistency of accounting records and accounting information.

What are the characteristics of budget accounting compared with enterprise accounting? Accounting for administrative institutions, also known as budget accounting, has the following main characteristics compared with enterprise accounting:

(l) Different accounting basis

In budget accounting, the total financial budget and administrative unit accounting are based on cash basis, and the accounting of public institutions adopts cash basis and accrual basis respectively according to the actual situation of the unit. Enterprise accounting is based on accrual basis.

(2) The accounting elements are different.

Budget accounting elements are divided into five categories: assets, liabilities, net assets, income and expenditure.

Enterprise accounting elements are divided into six categories: assets, liabilities, owners' equity, income, expenses and profits. Even the accounting elements with the same name are quite different in budget accounting and enterprise accounting.

(3) Different accounting equations

The accounting equation of budget accounting is: assets = liabilities = net assets;

The accounting equation of enterprise accounting is: assets = liabilities = owners' equity.

(4) The contents and methods of accounting have their particularity.

In budget accounting, fixed assets should generally correspond to fixed funds, and fixed assets are not depreciated; Foreign investment generally corresponds to investment funds; Measures for earmarking special funds; Generally, cost accounting is not implemented, even if there is cost accounting, it is also internal cost accounting; There is no accounting for profit and profit distribution. In enterprise accounting, fixed assets are depreciated and cost accounting is carried out.

(5) The contents of accounting statements are different.

Budget accounting statements include balance sheets, income and expenditure statements, capital construction investment statements, schedules, notes to accounting statements and income and expenditure statements.

Enterprise accounting statements include balance sheet, income statement, cash flow statement, statement of changes in owner's equity, notes to accounting statements and instructions to financial statements.

What are the new changes in enterprise accounting? 1. The content of non-operating income has decreased.

* * * Subsidies, gains and losses from disposal of non-current assets, etc. No longer included in the "non-operating income" subjects. * * * Subsidies are accounted for in other income, and gains and losses from disposal of non-current assets are accounted for in asset disposal income.

When receiving subsidies related to production and operation,

Debit: bank deposit

Loans: other income-* * * subsidies

The profit and loss confirmed by stages shall be accounted for by the "deferred revenue" account first, and then transferred to the "other income" account by stages.

When the proceeds from the disposal of non-current assets are completed,

Debit: liquidation of fixed assets

Loan: income from asset disposal

If you make an opposite entry for the net loss.

2. Four taxes are no longer accounted for by "management fees".

Property tax, land use tax, stamp duty and travel tax are all changed to "taxes and surcharges" accounting.

It is worth noting that all kinds of taxes must be withheld first, and then the "tax payable" subject should be deducted when paying.

3. "Business tax and surcharges" was renamed.

Business tax is gone, and "business tax and surcharges" is renamed as "taxes and surcharges".

4. The accounting method of disposing and scrapping fixed assets has changed.

What are the characteristics of enterprise accounting? (1) Flexibility, innovation and high efficiency; (2) Small scale, wide industry and single business; (3) Simple organizational structure and lack of organizational system; (4) Very limited personnel; (5) Low management level; (1) The desire to evade taxes and debts is stronger than that of large enterprises; (2) The boundaries of accounting subjects are unclear.

What are the characteristics of accounting in rural professional cooperatives? The inventory accounting contents of farmers' professional cooperatives include seeds, fertilizers, fuels, agriculture, raw materials, machinery spare parts, low-value consumables, products in process, agricultural products, finished industrial products, goods on consignment, goods on consignment and processing with supplied materials. The accounting subjects set include products and materials, consignment goods, consignment goods, processing materials, consignment goods and production costs.

According to the Notice on Financial Accounting System of Farmers' Professional Cooperatives (for Trial Implementation) (Caishuizi [2007] 12.20) (7) The inventory of cooperatives includes seeds, fertilizers, fuels, agriculture, raw materials, mechanical spare parts, low-value consumables, products in process, agricultural products, manufactured goods and consignments.

Inventory is priced according to the following principles: purchased materials are priced according to the purchase price plus transportation fees, loading and unloading fees, and reasonable loss in transit; Goods entrusted for procurement are priced as purchased materials; Agricultural products and industrial finished products produced and put into storage shall be priced according to the actual expenses incurred in the production process; When the entrusted processing materials are accepted and put into storage, they shall be priced according to the cost of the entrusted processing materials plus all the actual expenses paid; Consigned goods are priced according to the price agreed in the agreement. When selling consignment goods, the difference between the actually received price and the agreed price is included in operating income, and the difference between the actually received price and the agreed price is included in operating expenses; Consigned goods are priced according to the actual cost of the consignment goods. The cost of receiving or selling out-of-stock can be determined by any method such as FIFO method, weighted average method and individual valuation method, but once it is selected, it cannot be changed at will.

What are the authenticity of accounting standards for enterprises? The principle of authenticity means that accounting should be based on the actual economic business, truthfully reflect the economic business, financial situation and operating results, and achieve true content, accurate figures and reliable information. The principle of authenticity includes authenticity, reliability and verifiability, which are the basic quality requirements for accounting work and accounting information. Relevance. The principle of relevance means that accounting information should meet the requirements of national macro-management, meet the needs of all parties concerned to understand the financial situation and operating results of enterprises, and meet the needs of enterprises to strengthen internal management.

Consistency. The principle of consistency means that the accounting treatment methods should be consistent in each period and should not be changed at will. Only in this way can we compare the accounting information of the same enterprise in different accounting periods, so as to have an intuitive understanding of the operating results of the enterprise in different periods.

Comparability. The principle of comparability means that accounting should be carried out in accordance with the prescribed accounting treatment methods, and accounting indicators should be consistent in caliber and comparable to each other.

The principle of timeliness means that accounting should be carried out in time to ensure that accounting information is consistent with the reflected object in time and does not make accounting information obsolete.

Clarity. The principle of clarity means that accounting records and accounting statements should be clear, easy to understand and use, and can clearly reflect the ins and outs of economic activities, financial status and operating results of enterprises.

Proportionality. The principle of matching income and expenditure means that income and related costs and expenses should match. This principle is based on phased accounting.

Importance. The principle of materiality means that when choosing accounting methods and procedures, we should consider the nature and scale of economic business itself and choose appropriate accounting methods and procedures according to the influence of specific economic business on economic decision-making.

Be careful. The principle of prudence means to be cautious when making judgments under uncertain factors, not to raise assets or income, nor to lower liabilities or expenses.

Principle of form. Enterprises should conduct accounting according to the economic essence of transactions or events, not just according to their legal forms.

Cash receipts and payments are realized. The principle of accrual basis means that accounting should take accrual basis as the time basis of accounting recognition, that is, whether income or expenses are included in an accounting period is not marked by whether cash is received or paid during the period, but determined by whether income belongs to the result of the period and whether expenses are borne by the period.

Actual cost. The actual cost principle, also known as the historical cost principle, means that all property and materials of an enterprise should be valued according to the actual cost at the time of acquisition. If the price changes, its book value will not be adjusted unless there are special provisions.

Divide expenses. The principle of dividing income expenditure and capital expenditure refers to the reasonable division of income expenditure and capital expenditure in accounting.

What are the problems in enterprise accounting? Problems and possible consequences of accounting in small enterprises.

1. There is no contract for leasing assets and employment. Enterprises should pay rental fees and necessary maintenance fees when renting assets, such as painting walls, decorating facades, rebuilding walls, breaking doors and windows, maintaining machinery and equipment normally, repairing automobile oil, and replacing sporadic parts. Employees should be paid wages, "three insurances" and labor protection fees. According to the tax policy, without a contract, these expenses are not allowed to be charged before income tax, and the resulting input tax is not allowed to be deducted from the general VAT taxpayer.

2. There is no calculation sheet and payroll for withholding salary. According to the requirements of enterprise management accounting system, there must be a salary calculation sheet to extract wages. Some enterprises have no salary calculation sheet behind the accounting vouchers for extracting wages, such as daily salary attendance and piece-rate salary production records. There is no payroll for wages. There is only one pay slip for "receiving this month's salary", or there is not even one, and only the words "receiving salary" are marked in the summary column; As a result, some enterprises have the phenomenon that the actual wage expenditure is greater than the withdrawal amount; Judging from the signatures, the wages of some enterprise workers are paid by several people. We say that wages are the main item of cost expenditure of enterprises, especially labor-intensive enterprises. There is no salary calculation sheet for receiving wages. On the one hand, it shows that management is not in place, on the other hand, it shows that wages are fraudulent. There is no basis and it is not allowed to be included in costs from the perspective of taxation.

3, the enterprise "material receipt" crown sales unit name. In order to distinguish the purchase channels of bulk materials, some enterprises write the supplier's name in the upper left corner of the picking list (the fixed position of the purchasing unit on the invoice), so it is impossible to determine whether the materials are actually purchased by the enterprise. According to the tax regulations, materials not purchased by the company are not allowed to be deducted before tax.

4. There is no weighing list (weighing list) for bulk materials that can be measured by weight. Such as grain, ore, coal, etc. Only the receipt document, not the weighing list, is easy to cause the material purchase quantity to get out of control. If it is not strictly measured in the delivery process, it is easy to increase the product cost.

5. The material delivery document has not been signed by the picker. The material delivery list of individual enterprises only has the signature of the custodian, but there is no signature of the person in charge of the material using unit and the material picker. The responsibility of whoever takes it is unclear, let alone what it is used for. It can only be analyzed from the purpose of the material, which is easy to cause the material to be misappropriated or lost, resulting in unrealistic costs.

6. Finished product warehousing has no cost calculation sheet and daily production report. Some enterprises only have finished goods receipt and cost item table behind the added accounting vouchers of finished goods (inventory goods), but there is no information such as finished goods cost calculation sheet and related daily production report, and the receipt does not have the signature of "workshop director", so it is impossible to verify how much production the enterprise has invested, how much it should produce, how much it has lost and how much it has actually produced, which is easy to cause confusion in cost management and eventually lead to production waste.

7. Pipelines and transmission lines are listed as fixed assets by material name. For example, there are 37 14m long rods, 32 square 15000m aluminum wires and 3000m 18 inch steel pipes. Although the physical objects are complete transmission lines and water supply pipelines, the names of materials are listed in the fixed assets account. On the one hand, depreciation of engineering materials is not allowed for tax purposes; On the other hand, it shows that enterprises directly include wages, auxiliary materials and other expenses during the construction and installation of fixed assets, which reduces the current profits and pays less enterprise income tax.

8. Taxes that should not be borne by the unit should be deducted before tax. In order to attract customers, some enterprises agreed in the contract to pay resource tax for resource exploitation units and business tax for transport operators. These taxes are deducted before income tax, and less profits are realized, and less corporate income tax is paid.

9. No invoice for purchasing goods or services is inconsistent with the name of the purchasing unit, and carbon-based invoices are filled in several times. Mainly non-forged, tax-controlled ordinary invoices issued by small-scale VAT taxpayers and business tax taxpayers, and some did not fill in any units; Some fill in abbreviations; Some of them didn't completely fill in the abbreviations; Some major items of carbon-based invoices have been changed or filled in by stages, which does not meet the requirements of invoice issuance. According to the tax regulations, illegal vouchers shall not be charged before tax.

10, the cash flow of the enterprise is large, and it is deposited into the personal savings account (card). In order to settle accounts quickly and conveniently, some enterprises deposit a large amount of deposits into personal accounts of business personnel, but these accounts are not "legal" accounts of enterprises, and their funds are not reflected in current accounts or bank deposit accounts, but in cash in accounting accounts, which covers up the settlement process of some real businesses and is not conducive to the supervision of enterprises by relevant departments.