Consumable biological assets refer to biological assets held for sale or harvested as agricultural products in the future. Productive biological assets refer to biological assets held for producing agricultural products, providing services or renting. Productive biological assets are self-growing and belong to living labor materials, similar to the fixed assets of enterprises. Public welfare biological assets refer to biological assets whose main purpose is protection and environmental protection.
China's "Biological Assets" standard stipulates that biological assets can only be confirmed if they meet the following conditions:
F 1) The enterprise owns or controls the biological asset due to past transactions or events.
(2) The economic benefits or service potential related to the biological asset are likely to flow into the enterprise.
(3) The cost of the biological asset can be measured reliably. Only the seedlings that meet the conditions of biological assets recognition can be recognized as the assets of the company.
The main accounting subjects and their accounting treatment are as follows:
1, accounting and accounting treatment of seedlings for afforestation and greening.
(1) Debit "consumable biological assets-consumable biological assets-consumable biological assets-consumable biological assets" when purchasing seedlings for afforestation and greening.
(2) Self-sown seedlings for afforestation and greening shall be debited to such subjects as "expendable biological assets-××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××
(3) to obtain seedlings for afforestation and greening from natural sources, the account of "expendable biological assets-seedlings (seedling fees)" should be debited according to the nominal amount, and credited to the account of "non-operating income"; The necessary expenses incurred before the sale of seedlings shall be debited to the subject of "expendable biological assets-expendable biological assets"
(4) The expenses that can be attributed to consumable biological assets in the process of cultivating seedlings shall be debited to the subject of "consumable biological assets-XX seedlings (production cost allocation)" and credited to the subject of "production cost" according to the amount to be allocated.
(5) When selling seedlings, according to the book balance, debit "agricultural products" and credit "consumable biological assets" and related detailed accounts. Seedlings with depreciation reserves should also carry forward depreciation reserves.
(6) When selling seedlings, debit the subjects such as "bank deposit" and credit the subjects such as "main business income" according to the actual amount received; According to its book balance, debit "main business cost" and other subjects, credit "agricultural products" and corresponding detailed subjects, and seedlings with depreciation reserve should also carry forward depreciation reserve at the same time.
2. Accounting and accounting treatment of seed forest.
(1) For the purchased parent forest, according to the purchase price, freight, insurance premium and other relevant taxes and fees directly attributable to the purchase of the parent forest, the account of "productive biological assets-mature productive biological assets" shall be debited, and the accounts payable, notes payable shall be credited.
(2) Self-sown seed forest should debit the subject of "productive biological assets-immature productive biological assets" and credit the subjects of "bank deposit" and "payable employee salaries" according to the necessary expenses incurred before reaching the intended production and operation purposes; When the seeds can achieve the intended production and operation purposes, they are transferred to mature biological assets, and the account of "productive biological assets-mature productive biological assets" is debited and the account of "productive biological assets-immature productive biological assets" is credited according to the book value at the time of transfer.
(3) The surplus seed forest shall be debited to the title of "Productive Biological Assets-Mature Productive Biological Assets" according to the market price of similar mature biological assets, and credited to the title of "Loss and Excess of Property to be Treated".
(4) Follow-up expenditures such as management and maintenance expenses of the parent forest that achieve the intended production and operation purposes shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "salaries payable to employees".
(5) When transferring the parent forest at a fixed price, debit the account of "fixed assets liquidation" according to the book value of mature productive biological assets, debit the account of "accumulated depreciation of productive biological assets" according to the accrued accumulated depreciation, debit the account of "impairment reserve of productive biological assets" according to the accrued impairment reserve, and credit the account of "productive biological assets" according to its book balance. The net income from the transfer of seed forest at a fixed price shall be debited to the subject of "liquidation of fixed assets" and credited to "non-operating income-net income from the disposal of mature biological assets"; The net loss caused by the transfer of fixed price of seed forest shall be debited to "non-operating expenses-net loss from disposal of mature productive biological assets" and credited to the subject of "clearing of fixed assets".
(6) The enterprise shall accrue monthly depreciation for the mother forest transferred to mature biological assets, debit the subjects such as "production cost" and credit the subjects of "accumulated depreciation of productive biological assets".
3, public welfare forest accounting and accounting treatment. Nursery greening forest, windbreak and sand fixation forest, soil and water conservation forest and water conservation forest are included in the accounting of public welfare biological assets.
(1) When the public welfare forest is closed, the account of "public welfare biological assets" shall be debited and the account of "production cost" shall be credited according to its book balance.
(2) The management and protection expenses incurred in closing hillsides to facilitate afforestation of public welfare forests shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "employee salaries payable".
(3) When the public welfare forest is turned into a seed forest after it is closed, the account of "productive biological assets" shall be debited and credited to the account of "public welfare biological assets" according to its book balance.
(4) When the public welfare forest after closing hillsides to facilitate afforestation is converted into commercial forest, the account of "consumptive biological assets" shall be debited and credited to the account of "public welfare biological assets" according to its book balance.
What current assets are involved in the specific accounting subjects of landscaping companies?
monetary capital
temporary investment
notes receivable
Accounts receivable
reserve for bad debts
net receivables
Prepaid account
receivable other
goods in stock
deferred charges
Net loss of current assets to be processed
Long-term bond investment due within one year
other current assetslities
permanent investment
Fixed assets:
original value of fixed assets
accumulated depreciation
Liquidation of fixed assets
Engineering construction
construction in progress
Net loss of pending fixed assets
invisible assets
deferred assets
Other deferred assets
Deferred tax debit
Liabilities:
short-term loan
notes payable
accounts payable
advance payment
Accounts payable-others
Wages payable
Benefits payable
Taxes payable
Unpaid profit
Other unpaid funds
Tax to be deducted
Long-term liabilities due within one year
Other current liabilities
money borrowed for long term
Corporate bonds payable
long-term payables
Other long-term liabilities
In which: Housing Zhou Chuanjin
Owner's equity:
paid up capital
Contributed surplus
Excess function
In which: public welfare fund
undistributed profits
What accounting subjects are used for landscaping expenses? Biological assets.
It depends on which unit the landscaping fee should be credited to.
Greening is to beautify the environment, which is the main business of landscaping.
If it is 1, it is included in the management fee-greening fee.
If it is 2, it is included in the cost and cannot be included in the expense account.
The cost of greening and planting project consists of two parts: one is the direct cost of the project; The second is the indirect cost of the project. As the name implies, the direct cost of the project refers to the direct cost of completing the greening and planting project, which mainly includes three aspects. Labor costs: including all labor costs spent on lightering, digging holes, changing soil, planting, covering soil, moisturizing, watering, fencing and maintaining seedlings in the field within one month after they are purchased at the construction site. Material cost: including the cost of seedlings of different varieties and specifications, and the cost of auxiliary materials necessary for planting. Auxiliary materials include water for seedling irrigation, straw rope for trunk protection, lead wire, and various materials such as bamboo piles, wooden piles and cement piles. Mechanical cost: including the mechanical wear cost of large-size seedlings when they cannot be manually transported, and then they must be transported to the design orientation by machinery, and then hoisted, reset and righted. Labor, materials and machinery are all stipulated in the quota. In general, it is not allowed to change at will. However, the quota is based on normal construction methods to determine labor, materials and machinery costs. Due to the ever-changing conditions and climate of the construction project, the quota also stipulates that for the uncertain factors beyond the quota, Party A and Party B shall separately increase the project cost according to the actual situation of the construction site, but only after mutual consultation and agreement, and supplementary terms shall be clearly added in the construction contract, can the project cost be increased. The indirect cost of the project refers to other expenses that the construction enterprise must charge after the greening planting project is completed, and it is an indispensable part of the greening project cost. Including: expenditure and management expenses of technical management personnel of construction enterprises, legitimate profits of enterprises and taxes paid to the state (or higher management departments). How much the indirect cost of the project is charged is based on the scale of the greening planting project, which is uniformly and clearly stipulated by the municipal construction project quota management station and cannot be increased or decreased at will.
I am a landscaping company, how to set up accounting subjects? Can you set the main business cost instead of the engineering construction subject? No matter what kind of company, it needs basic accounting subjects (see the subjects on the balance sheet and income statement).
The main business cost subject is the basic subject, and the engineering construction subject can be set according to your own needs.
What accounting subjects does the greening fee of the factory enter? Included in the management fee.
How to deal with the accounting of greening expenses and whether the expenses can be deducted before tax should be determined by distinguishing whether it is related to production and operation and the amount of expenses.
According to the provisions of Article 15 of the Measures for Pre-tax Deduction of Enterprise Income Tax, the administrative expenses are the expenses incurred by the taxpayer's administrative departments to provide various support for management institutions and business activities, including greening expenses.
At the same time, Article 8 of the Enterprise Income Tax Law stipulates that reasonable income-related expenses actually incurred by enterprises are allowed to be deducted when calculating taxable income. Therefore, the greening expenses incurred by enterprises should be taxed under the following circumstances:
Reasonable greening expenses related to production and operation should be included in the subject of "management expenses-greening expenses" on the basis of true and legal credentials that can prove that the relevant expenses really occurred, and can be deducted before tax. If the amount of plant greening expenses incurred is large and included in the "long-term prepaid expenses" subject, it shall be amortized by straight-line method in accordance with the provisions of the enterprise income tax law and its implementing regulations on long-term prepaid expenses, and the amortization period shall not be less than 3 years.
However, according to the provisions of the tax law, the greening expenses of the factory area unrelated to production and operation are not allowed to be deducted before tax.
How to set up accounting subjects in barbecue shops? Your shop has done a lot. And a special account. Barbecue shops are catering and follow the accounting standards for small businesses.
What are the accounting subjects of plant greening? Plant greening, pruning, fertilization and other expenses included in the "management fees" subjects.