徐晓东房地产财务学习手册-会计核算-开发成本分配常见问题(2)

第一章 会计核算
第二节 开发成本核算
四、开发成本的分配
(五)分配的常见问题
3、什么是建筑面积、可售建筑面积
建筑面积是正式术语,但我们这儿不是来讨论术语的,而是研究如何应用。主要的问题是,究竟建筑面积是指建设主管部门的,还是房地产测绘部门的。
与建筑面积相关的标准主要有《建筑工程建筑面积计算规范(GB/T50353—2005或2013)》、《房产测量规范(GB/T 17986.1—2000)》,要注意这两个规范中的建筑面积计算规则是不一样的。一般来说,项目报建、交规费、造价计算时常使用建筑工程建筑面积计算规范,办产权证用房产测量规范。
因此,我们要根据支出依据的是什么面积,来确定成本的分配。
可售建筑面积,一般可理解为能办产权证的面积,不包括物管房、托儿所这类要分摊或单独计算的面积,因为最终要通过销售这些面积才能收回成本。但有时又不一定只看产权证,比如有的地方地下车位不能办证,但可以销售,税务有可能要求计算为可售建筑面积进行成本分摊,但也可能采用其他处理方法。
在不同的阶段,面积数据可能有所不同,可根据当时的数据进行分配,视情况决定是否后期调整。比如前期的设计费可能是按设计院自己计算的建筑面积计算的价格,没必要在后期按报建的面积进行调整。在报建时,一般有一个面积预测报告之类手续,后面发生的费用可据此进行成本分配。在竣工后还有面积实测报告,是否需要调整原有的成本呢?理论上应该调整,但是很麻烦,从会计上讲,依据重要性原则,如果对利润等影响不大,可以不调,如果税务也没有要求,更可以不调。总体上来说,一般依当地税务要求而定。
4、地下车位如何分配
大部分地下车位,都属于人防工程。而人防工程的产权归属,全国不统一。《人民防空法》中没有明确规定人民防空设施的产权归属,有一些地方自行制订了法规,大体是按照谁投资谁所有的原则,进行产权登记。但有的地方,不给地下车位办产权证,甚至在有地方法规能办证的地方,有很多开发商也不去办证,因为要交钱。不过不办证并不代表不能卖,开发商可能照样卖,美其名曰卖使用权,大家也照买不误。
根据开发成本明细设置中的讲述,一般来说,如果地下车位不能卖,那么应该进入地上部分的成本,最简单的办法是算造价时按总造价除以地上可售面积。有证能卖,和地上部分采用相同的处理办法。无证也要卖,这个就难说了。按说应该采用和有证相同的作法,但实际上经常预先当成不能卖进了地上成本,由于卖车位一般比卖地上房屋晚很久,所以后期一般也不调整,各地税务要求也不一致。
5、规定不明确难以处理时如何分配
由于开发成本分配复杂,有些时候会遇到一些规定不明确、难以处理的情况,这种情况下应把握分配的原则,即根据受益对象进行分配。同时,要考虑到重要性原则,如果有些事项对分配结果影响不大,而核算复杂,可以采用简化的方式。

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