Loan: Payable wages, and loan: Payable employee benefits.

2. When issuing: cancel the above account and refinance cash or bank deposits.

Debit: tax and surcharge-occupational tax, and loan: bank deposit.

accounting treatment

1. For the project under construction outsourced by the enterprise, credit "bank deposit" and other subjects. When the equipment is delivered to the contracting enterprise for installation, the title of "Equipment under Installation" shall be debited and the title of "Engineering Materials" shall be credited. When settling the project price with the contracting enterprise, debit this account, and credit "bank deposit" and "accounts payable" according to the additional project payment.

2. When an enterprise receives engineering materials, raw materials or goods in stock for its own projects under construction, it shall debit the subjects and credit the subjects of "engineering materials", "raw materials" and "goods in stock". If planned cost accounting is adopted, the cost difference that should be shared should be carried forward at the same time. If the above matters involve value-added tax, the corresponding value-added tax shall be carried forward. The employee's salary that should be borne by the project under construction shall be debited to this subject and credited to the subject of "employee's salary payable". Labor services such as water, electricity, equipment installation, maintenance and transportation provided by the auxiliary production department for this project shall be debited to this account and credited to the account of "production cost-auxiliary production cost".

3. Management fees, land acquisition fees, feasibility study fees, temporary facilities fees, notarization fees, supervision fees, taxes and fees for projects under construction, etc. shall be debited to this account (prepaid expenses) and credited to "bank deposits". "There are other subjects. If the borrowing cost of the project under construction meets the capitalization conditions of the borrowing cost standard, it shall be debited to this account (prepaid expenses) and credited to such subjects as "long-term loan" and "interest payable". If a single project or unit project is scrapped or damaged due to natural disasters, after deducting the value of the remaining materials and the net loss after compensation by the negligent person or the insurance company, it shall be debited to this account (deferred expenditure) and credited to this account (construction project, installation project, etc.). ); If all the projects under construction are scrapped or damaged, the "non-operating expenses-abnormal losses" shall be debited according to their net losses and included in this account. During the construction period, the net loss due to inventory shortage, scrapping and damage of engineering materials shall be debited to this account (deferred expenses) and credited to the account of "engineering materials"; For engineering materials with surplus inventory or net disposal income, make opposite accounting entries. The expenses incurred in the load adjustment of the project under construction shall be debited to the subject (prepaid expenses) and credited to the subjects such as "bank deposit" and "raw materials"; If the products formed in the trial production are sold or converted into inventory, the subjects such as "bank deposit" and "inventory" shall be debited and credited to this subject (prepaid expenses). If the above matters involve value-added tax, the corresponding value-added tax shall be carried forward.

4, after the completion of the project under construction, the remaining materials received are returned to the warehouse, credited to the subject of "engineering materials" and credited to this subject.

5. When the project under construction reaches the scheduled usable state, calculate and allocate the prepaid expenses, debit the subject (XXX project) and credit the subject (prepaid expenses); When carrying forward the cost of construction in progress, debit the title of "fixed assets" and credit this title (XX project).

6. The drilling expenses incurred by the enterprise in the process of oil and gas exploration shall be debited to this account and credited to such subjects as "bank deposit" and "salary payable to employees".

7, belongs to the discovered and proven economic recoverable reserves of drilling costs, debit "oil and gas assets" subjects, credited to the subject; Expenditure on drilling and exploration with unproven economic recoverable reserves shall be debited to the subject of "exploration expenses" and credited to this subject.