徐晓东房地产财务学习手册-会计核算-开发成本明细设置

第一章 会计核算
第二节 开发成本核算
三、开发成本的核算项目和范围
(二)明细设置
实务中,参照财政部会计司讲解,可以在成本对象之下,按以下口径设置明细:

二级明细 三级明细 四级明细
土地征用及拆迁补偿费 土地买价及市政配套费 土地出让金
大市政配套费
契税
土地使用费
耕地占用税
土地变更用途和超面积补交地价
合作款项 补偿合作方地价
转入分给合作建房方的房屋
红线外市政设施费 红线外道路水电气通讯等建造费
管线铺设费
接口补偿费
拆迁补偿费 有关地上、地下建筑物或附着物的拆迁补偿净支出
安置及动迁支出
农作物补偿费
危房补偿费
前期工程费 勘察设计费 水文、地质、文物和地基勘察费
沉降观测费
日照测试费
拨地钉桩验线费
复线费
定线费
施工放线费
方案设计费
规划设计模型制作费
方案评审费
效果图设计费
总体规划设计费
施工图设计费
修改设计费
环境景观设计费
可行性研究费
制图、晒图、赶图费
样品制作费
报批报建增容费 安检费
质检费
标底编制费
交易中心手续费
人防报建费
消防配套设施费
散装水泥集资费
白蚁防治费
墙改基金
建筑面积丈量费
路口开设费
规划管理费
新材料基金
教师住宅基金和补贴费
拆迁管理费
招投标管理费
三通一平费 临时道路设计建造费
临时用电
临时用水
场地平整
临时设施费 临时围墙设计建造装饰费
临时办公室租金及建造装饰费
临时场地占用费
临时围板的设计建造装饰费
建筑安装工程费 建筑工程费 基础造价
结构及粗装修造价
门窗工程
公共部位精装修费
户内精装修费
安装工程费 室内水暖气电管线设备费
室内设备及安装费
弱电系统费
基础设施建设费 社区管网工程费 室外给排水系统费
室外采暖系统费
室外燃气系统费
室外电气及高低压设备费
室外智能化系统费
园林环境工程费 绿化建设费
建筑小品费
道路、广场建造费
围墙建造
室外照明费
室外背景音乐费
室外零星设施费
公共配套设施费 不可经营性公共配套设施
收入属经营者或业委会的公共配套设施
城市规划中规定的小区内大配套设施
不能取得产权开发商也无收益的地下室车位等
开发间接费 工程管理费 工程监理费
造价咨询费
项目部职工薪酬
项目部行政费用
施工合同外奖金
质监费
安全监督费
工程保险费
营销设施建造费 广告设施及发布费
销售环境改造费
临时销售通道工程费
售楼处装修装饰费
样板间费用
物业管理完善费 开发商承担的物业管理基金
开发商承担的公建维修基金
开发商承担的其他专项基金
小区入住前物业管理费用
借款费用 资本化借款利息
资本化折溢价摊销
资本化辅助费用
外币专门借款汇兑差额

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