Introduction: As rapid development of economy, real-estate industry flourishs more and more. A lot of people begin to make the item that estate invests. But to what estate invests a respect accounting problem is not familiar however. Small today make up the Zhang Wu that will explain to deal with about investing sexual estate to handle an issue.
Investment sex estate deals with Zhang Wu processing
Above all, sell and make over what invest sexual estate attribute other management activity commonly, passing business accounting of " of cost of other business of " of income of " other business and " is reasonable. But discard as useless to should be not management activity to handle as a kind with damage, its deal with net profit and loss should be regarded is benefit get or loss, " of the income outside doing business through " and " do business outside defray " business accounting is relatively reasonable.
Next, criterion regulation, same a building if for private use, regard fixed assets as business accounting, clear if rent with running the way that rent,net profit and loss writes down "; of the income and expenses outside doing business into " , regard investment as sexual estate business accounting, discard as useless net profit and loss writes down " of income and expenses of " other business when damage. But " of income and expenses of other business of the " below new standard and " advocate " of business Wu income and expenses forms business income and operating costs together, form business profit. Such, same building discards as useless or damage processing differs, can produce an effect to profit structure, affect the accurate judgement of the person that information is used to company profit ability directly thereby, undertake to the enterprise profit structure operates easily leave a space. Because this invests sexual estate,discard as useless or of damage clear net profit and loss also does business through " outside " of income and expenses comes business accounting is more reasonable.
The 3rd, use the investment sex estate with evenhanded value metric mode, the increase and decrease that when dealing with, changes value of accumulative total evenhanded carry forward already realized accrual " to reflective " kind in account, use not proper of account of " of income of " other business here. Because of this increase and decrease blame is regular increase and decrease, if carry forward arrives," forms business profit in " of other business income, outstanding achievement of meeting influence industry is fluctuant the analysis of the trend, account of " of the income outside suggesting to do business with " . Additional, suggest to invest sexual estate discard as useless or damage installs similar " fixed assets to clear the account of " , come the income that Gui Jiqing gains in manage process and the cost that produce. Particular way has two kinds:
It is to install " to invest sexual estate to clear " account;
2 it is practice of processing of damage of goods in stock prepping according to, wait for account of " of excessive of processing property damage to undertake business accounting through " .
Invest regulation of sexual estate criterion:
The enterprise sells, make over, discard as useless investment sex estate perhaps produces damage of investment sex estate, ought to will deal with the amount after income deducts value of its Zhang face and relevant tax cost plan into current increase and decrease. Deal with when using the investment sex estate with cost metric mode, ought to remember course of " of income of " other business by the amount that receives actually. By the Zhang face that invests sexual estate value writes down; of course of " of cost of " other business to deal with use evenhanded value pattern when metric investment sex estate, change value of evenhanded of accumulative total of investment sex estate even turn into other business income, if exist to change day plan to enter capital formerly fair the amount that accumulate, also turn along with all the others. Afore-mentioned processing sell without estate of divisional investment sex, make over or discard as useless, the particular case such as damage. To dealing with increase and decrease undertakes business accounting generally, existence is inappropriate.
Afore-mentioned articles deal with with respect to investment sex estate the issue that Zhang Wu handles exhibits begin lecturing to solve, listed relevant criterion to set. Small make up should remind everybody here, investment estate can want scrupulous Oh! Thank you read.
