物业企业会计账务处理简介.doc

1、物业企业会计账务处理简介物业管理企业会讣相关账务处理一、所设相关会计科目1、资产类科口：现金银行存款其他货币资金短期投资应收票据应收账款 预付账款其他应收款待摊费用长期待摊费用固定资产 低值易耗品固定资产清 理累计折旧在建工程2、负债类科H：应付工资应付票据应付账款短期借款长期借款其他应付 款 预收账款 预提费用应交税金其他应交款3、所有者权益类科LI:实收资本资本公积本年利润利润分配盈余公积4、成本类科目：无5、损益类科H：主营业务收入其他业务收入投资收益营业外收入主营业务 成本主营业税金及附加其他业务支岀营业费用管理费用财务费用营业外支岀 所得税以前年度损益调整二、相关账务处理（仅供参考）

2、：1、存现借:银行存款（明细科口为银行所在名称）贷:现金2、提现借:现金贷:银行存款3、预交地税款A284284nm wavelength measured with absorbance; A386336nm wavelength measured with absorbance: Msample quality, g. Note： Ifthere is a dispute, an ultraviolet spectrophotometry for arbitration law. the qualitative identification see Appendix a (Appendix

3、 to the standard) needed to neutralize acidity refers to acidity per 100 g of sample lmol/L number of ml of sodium hydroxide solution. 1 reagents and materials, except as otherwise provided, the reagent is pure, water as distilled water 1. 1 0. lmol/L sodium hydroxide standard solution dissolve 4 g

4、of sodium hydroxide in IL by the boiling and cooling water, potassium hydrogen phthalate (reference sample) according to its rules of play calibration concentration. Said take advance in 125 0C Shi dry had of o benzene II carboxylic acid hydrogen potassium (benchmark reagents 0.8 g09 g (precise to 0

5、.000 2 g), placed 350mL tapered bottle in the, with 50mL by boiling Hou cooling of water dissolved, joined 2、3 drops 1% phenolphthalein indicates agent, with hydrogen oxidation sodium solution titration to solution is pink, to in 10 s within not faded for end by type (3) calculation sodium hydroxide

6、 standard solution of concentration: C=m ? (Vx0. 204 2) (3)inthe formula: C一一standard solution of sodium hydroxide concentration, mol/1: The quality of m-potassium hydrogen phthalate, g; V-drops of time consumed by the volume of standard solution of sodium hydroxide, mL; 0. 204借:应交税金一营业税城建税其他应交款一教育费

7、附加水利基金贷:银行存款4、地税养老金误收退税借:银行存款贷:其他应交款一养老保险基金5、代付上月员工小灵通话费借:其他应收款一员工一电话费贷:银行存款6、代收电信公司电费（预收一年，每月分摊）借:银行存款贷:预收账款一基站电费7、电信公司电费计入借:预收账款一电费贷:管理费用一电费8、转存单位定期存款一份借:其他货币资金一定期存款贷:银行存款9、付上月份税款借:应交税金一营业税城建税其他应交款一教育费附加水利基金养老保险基金贷:银行存款10、付上月份电话费借:管理费用一电话费贷:银行存款11、付上月份水费（分办公区、宿舍、食堂、A284284nm wavelength measured wi

8、th absorbance; A386一一336nm wavelength measured with absorbance; Msample quality, g Note： If there is a dispute, an ultraviolet spectrophotometry for arbitration law. the qualitativestandard) needed toof sample lmol/L numberand materials, except asas distilled water 1.1identification see Appendix a (

9、Appendix to the neutralize acidity refers to acidity per 100 g of ml of sodium hydroxide solution. 1 reagents otherwise provided, the reagent is pure, water 0. lmol/L sodium hydroxide standard solution dissolve 4 g of sodium hydroxide in IL by the boiling and cooling water, potassium hydrogenphthala

10、te (reference sample) according to its rules of play calibration concentration. Said take advance in 125 0C Shi dry had of o benzene II carboxylic acid hydrogen potassium (benchmark reagents 0.8 g09 g (precise to 0.000 2 g), placed 350mL tapered bottle in the, with 50mL by boiling Hou cooling of wat

11、er dissolved, joined 2、3 drops 1% phenolphthalein indicates agent, with hydrogen oxidation sodium solution titration to solution is pink, to in 10 s within not faded for end by type (3) calculation sodium hydroxide standard solution of concentration:C=m ? (Vx0. 204 2) (3)in the formula:C-standard so

12、lution of sodium hydroxide concentration, mol/1; The quality of m一一potassium hydrogen phthalate, g; Vdrops of time consumedby the volume of standard solution of sodium hydroxide, mL; 0. 204 绿化、商铺、消防、生活用水等） 借:管理费用一水费（办公）预收账款一业主二次供水（生活用水）贷:银行存款12、付上月中旬及本月中旬电费借:管理费用一电费预收账款一业主二次供水能耗业主电梯能耗贷:银行存款13、收电信线路改

13、造劳务费借:现金贷:其他业务收入一维修收入14、付万用表检测费用及购润滑油借:管理费用一维修费低值易耗品一维修用具贷:现金15. 购书刊、洗发水（发放员工）借:其他应付款一工会经费贷:现金16、收商铺水电费借:现金贷:其他应收款一商铺一电费/水费17、发放上月管理员工工资借:应付工资贷:现金18、代付上月中队战士、搬运工工资（为减少交养老保险人数，故作总公司支付）借:其他应收款一总公司房开公司(代付搬运工工资)贷:现金19、购军靴、环卫服装A284一一284nm wavelength measured with absorbance; A386一-336nm wavelength measur

14、ed with absorbance; M一一sample quality, g Note: If there is a dispute, an ultraviolet spectrophotometry for arbitration law. the qualitative identification see Appendix a (Appendix to the standard) needed to neutralize acidity refers to acidity per 100 g of sample lmol/L number of ml of sodium hydrox

15、ide solution. 1 reagents and materials, except as otherwise provided, the reagent is pure, water as distilled water 1. 1 0. lmol/L sodium hydroxide standard solution dissolve 4 g of sodium hydroxide in IL by the boiling and cooling water, potassium hydrogen phthalate (reference sample) according to

16、its rules of play calibration concentration. Said take advance in 125 0C Shi dry had of o benzene II carboxylic acid hydrogen potassium (benchmark reagents 0.8 g09 g (precise to 0.000 2 g), placed 350mL tapered bottle in the, with 50mL by boiling Hou cooling of water dissolved, joined 2、3 drops 1% p

17、henolphthalein indicates agent, with hydrogen oxidation sodium solution titration to solution is pink, to in 10 s within not faded for end by type (3) calculation sodium hydroxide standard solution of concentration: C=m ? (Vx0. 204 2) (3)inthe formula: C一一standard solution of sodium hydroxide concen

18、tration, mol/1; The quality of m一一potassium hydrogen phthalate, g; V一一drops oftime consumed by the volume of standard solution of sodium hydroxide, mL;0. 204借:其他应收款一员工一服装费贷:现金20、支付上月垃圾装车费借:其他业务支出一装修垃圾清运费贷:现金/银行存款21、付维修电机费及购买灯光等费用借:管理费用一维修费低值易耗品一维修用具贷:现金22、购置保洁、维修用配件借:低值易耗品一保洁用具维修用具贷:现金23、收员工上月小灵通话费借

19、:现金贷:其他应收款一员工一电话费24、收商铺管理押金借:现金贷:其他应付款一商铺押金25、退业主装修保证金借:其他应付款一业主一装修保证金贷:现金26、中队活动开支借:其他应付款一工分经费贷:现金27、付马匹治疗费及购马饲料款借:管理费用一治安费贷:现金28、付购菜款柴油大米及食油款借:应付福利费一伙食费贷:现金A284一一284nm wavelength measured with absorbance; A386一-336nm wavelength measured with absorbance; M一一sample quality, g Note: If there is a dis

20、pute, an ultraviolet spectrophotometry for arbitration law. the qualitative identification see Appendix a (Appendix to the standard) needed to neutralize acidity refers to acidity per 100 g of sample lmol/L number of ml of sodium hydroxide solution. 1 reagents and materials, except as otherwise prov

21、ided, the reagent is pure, water as distilled water 1. 1 0. lmol/L sodium hydroxide standard solution dissolve 4 g of sodium hydroxide in IL by the boiling and cooling water, potassium hydrogen phthalate (reference sample) according to its rules of play calibration concentration. Said take advance i

22、n 125 0C Shi dry had of o benzene II carboxylic acid hydrogen potassium (benchmark reagents 0.8 g、0. 9 g (precise to 0.000 2 g), placed 350mL tapered bottle in the, with 50mL by boiling Hou cooling of water dissolved, joined 2、3 drops 1% phenolphthalein indicates agent, with hydrogen oxidation sodiu

23、m solution titration to solution is pink, to in 10 s within not faded for end by type (3) calculation sodium hydroxide standard solution of concentration: C=m ? (Vx0. 204 2) (3) in the formula: Cstandard solution of sodium hydroxide concentration, mol/1: The quality of m-potassium hydrogen phthalate

24、, g; V-drops of time consumed by the volume of standard solution of sodium hydroxide, mL; 0. 20429、收物管费等借:现金/银行存款贷:预收账款一业主一物管费业主一电梯能耗费二次供水一业主一业主一停车综合服务费业主一垃圾清运费其他应付款一业主一装修保证金30、代房开公司代购垃圾袋借:其他应收款一房开公司名称贷:现金31、罚款收入借:现金贷:营业外收入一赔款32、食堂购洗洁精及饭盒等借:低值易耗品一厨房用品贷:现金33、食堂购液化气及煤气罐一只借:应付福利费低值易耗品一煤气罐贷:现金34、购发票办公用品

25、、报销车费等借:管理费用一办公费差旅费贷:现金35、付生活垃圾费借:管理费用一保洁费贷:现金36、领用低值易耗品借:管理费用一低值易耗品摊销贷：低值易耗品一维修用具 A284-284nm wavelength measured with absorbance; A386一一336nm wavelength measured with absorbance; M一一sample quality, g Note: If there is a dispute, an ultraviolet spectrophotometry for arbitration law. the qualitative

26、identification see Appendix a (Appendix to the standard) needed to neutralize acidity refers to acidity per 100 g of sample lmol/L number of ml of sodium hydroxide solution. 1 reagents and materials, except as otherwise provided, the reagent is pure, water as distilled water 1 1 0 lmol/L sodium hydr

27、oxide standard solution dissolve 4 g of sodium hydroxide in IL by the boiling and cooling water, potassium hydrogen phthalate (reference sample) according to its rules of play calibration concentration. Said take advance in 125 0C Shi dry had of o benzene II carboxylic acid hydrogen potassium (bench

28、mark reagents 0.8 g09 g (precise to 0.000 2 g), placed 350mL tapered bottle in the, with 50mL by boiling Hou cooling of water dissolved, joined 2、3 drops 1% phenolphthalein indicates agent, with hydrogen oxidation sodium solution titration to solution is pink, to in 10 s within not faded for end. by

29、type (3) calculation sodium hydroxide standard solution of concentration：C=m ? (VxO. 204 2) (3)in the formula：Cstandard solution of sodium hydroxide concentration, mol/1: The quality of m-potassium hydrogen phthalate, g; Vdrops of time consumed by the volume of standard solution of sodium hydroxide,

30、 mL; 0. 204保洁用具厨房用具37、商铺电费计入借:其他应收款一商铺一一电费贷:管理费用一电费38、开办费用的摊销借:管理费用一开办费摊销贷:长期待摊费用一开办费39、计提折旧借:管理费用一折旧费贷:累计折旧40、计提本月工资借:管理费用一工资贷:应付工资41、计提各项经费借:管理费用一福利费工会经费教育经费贷:应付福利费其他应付款一工会教育部42、空置房应收物管费借:其他应收款一房开公司贷:主营业务收入43、结转本月收入借:预收账款一业主一物管费业主一车位物管费房开公司商铺一物管费一商铺一租金贷:主营业务收入A284一一284nm wavelength measured with a

31、bsorbance; A386-336nm wavelength measured with absorbance; M一一sample quality, g Note: If there is a dispute, an ultraviolet spectrophotometry for arbitration law. the qualitative identification see Appendix a (Appendix to the standard) needed to neutralize acidity refers to acidity per 100 g of samp

32、le lmol/L number of ml of sodium hydroxide solution. 1 reagents and materials, except as otherwise provided, the reagent is pure, water as distilled water 1. 1 0. lmol/L sodium hydroxide standard solution dissolve 4 g of sodium hydroxide in IL by the boiling and cooling water, potassium hydrogen pht

33、halate (reference sample) according to its rules of play calibration concentration. Said take advance in 125 0C Shi dry had of o benzene II carboxylic acid hydrogen potassium (benchmark reagents 0.8 g09 g (precise to 0.000 2 g), placed 350mL tapered bottle in the, with 50mL by boiling Hou cooling of

34、 water dissolved, joined 2=3 drops 1% phenolphthalein indicates agent, with hydrogen oxidation sodium solution titration to solution is pink, to in 10 s within not faded forend. by type (3) calculation sodium hydroxide standard solution ofconcentration： C=m ? (VxO. 204 2) (3)inthe formula： Cstandard

35、 solution of sodium hydroxide concentration, mol/1: The quality of m-potassium hydrogen phthalate, g; Vdrops of time consumed by the volume of standard solution of sodium hydroxide, mL;0. 204其他业务收入44、结转开工装修垃圾费借:预收账款一业主一垃圾清运费贷:其他业务收入一垃圾清运费45、计提本月税金及附加借:主营业务税金及附加其他业务支出管理费用贷:应交税金一营业税城建税其他应交款一教育费附加水利基金4

36、6、计提本月养老保险借:管理费用一养老金贷:其他应交款一养老基金47、结转益类账户借:主营业务收入其他业务收入营业外收入贷:本年利润48、结转损类账户借:本年利润 贷:管理费用 其他业务支出 主营业务税金及附加关于代收的水电费的会计分录我觉得应是这样：支付给 自来水公司或供电局时：借:代收款项贷:银行存款向业主收回时借:银行存款A284一一284nm wavelength measured with absorbance; A386一一336nm wavelength measured with absorbance; M一一sample quality, g Note: If there i

37、s a dispute, an ultraviolet spectrophotometry for arbitration law. the qualitative identification see Appendix a (Appendix to the standard) needed to neutralize acidity refers to acidity per 100 g of sample lmol/L number of ml of sodium hydroxide solution. 1 reagents and materials, except as otherwi

38、se provided, the reagent is pure, water as distilled water 1. 1 0. lmol/L sodium hydroxide standard solution dissolve 4 g of sodium hydroxide in IL by the boiling and cooling water, potassium hydrogen phthalate (reference sample) according to its rules of play calibration concentration. Said take ad

39、vance in 125 0C Shi dry had of o benzene II carboxylic acid hydrogen potassium (benchmark reagents 0.8 gO.9 g (precise to 0.000 2 g), placed 350mL tapered bottle in the, with 50mL by boiling Hou cooling of water dissolved, joined 2、3 drops 1% phenolphthalein indicates agent, with hydrogen oxidation

40、sodiumsolution titration to solution is pink, to in 10 s within not faded for end by type (3) calculation sodium hydroxide standard solution of concentration: C=m ? (Vx0. 204 2) (3)inthe formula: C一一standard solution of sodium hydroxide concentration, mol/1: The quality of m-potassium hydrogen phtha

41、late, g; V-drops of time consumed by the volume of standard solution of sodium hydroxide, mL;0. 204贷:代收款项物业管理公司，定期收取的物业管理费收到时:借:现金贷:预收帐款当月结转收入，借:预收帐款贷:主营业务收入同时交纳营业税借:主营业务税金及附加贷:应交税金-营业税-城建税其他应交款-教育费附加结转成本实际发生时借:物业管理成本-小区贷:现金借:主营业务成本-物业管理成本-小区货:物业管理成本-小区结转利润借:本年利润贷：主营业务成本主营业务税金及附加 借:主营业物收入 贷:本年利润 借:本年利润 贷:财务费(支出) 管理费A284一一284nm wavelength measured with absorbance; A386一-336