房地产企业成本核算科目设置规范.docx

房地产企业成本核算科目设置规范.docx

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房地产企业成本核算科目设置规范

房地产企业成本核算科目设置规范

一：

房地产成本核算科目设置原则

房地产成本核算科目设置，没有标准答案。

但至少需要考虑这几个方面。

一是方便归集成本，二是方便后续成本分析，三是方便成本监控需要，三是适当考虑税务取数。

所以每个企业可以根据自己公司特性，设置具体成本核算科目。

房地产企业成本核算较之于制造业成本核算可能不是那么复杂，注意这里也是相对的。

如果是制造业成本核算，在料工费三个科目之间，更多的复杂因素，在于如何找到更符合业务实际的分配依据。

而房地产企业成本的科目设置就是非常关键环节，较之于制造业的料工费三个科目，房地产成本核算科目就复杂多了，而且成本核算科目设置直接影响后续各环节。

所以说房地产成本核算，关键的是科目如何设置。

一般来说房地产成本核算科目，可涉及到5-6级明细科目。

而且每个项目下，辅助核算科目也需要精细化核算。

以下先看一下整体科目以及辅助账项目。

整体科目：

•土地费用：

为取得土地开发使用权而发生的各项费用；

•前期费用：

项目开发前期的水文地质勘察、测绘、规划、设计、可行性研究、筹建、“七通一平”等前期费用；

•主体建安工程费：

主体建造相关的土建、安装、室内装修、设备、弱电工程费用；

•室外管网工程费：

室外给排水、电气、污水处理、中水处理、燃气工程费用；

•室外环境工程费：

园林景观工程营造费用；

•公共配套设施费用：

产权及收益权不属于开发商，开发商不能有偿转让也不能转作自留固定资产的公共配套设施费用支出；

•工程间接费：

与项目开发直接相关、但不能明确属于特定开发环节的成本费用性支出，包括项目营销设施建造费；

•工程不可预见费：

工程营造过程中不可预见的费用；

•开发间接费：

项目开发过程中项目人员职工薪酬、行政管理费、前期接入费、保险费等；

辅助账项目：

二：

各科目范围界定

科目界定作用就是为了日后核算做准备，也是为了财务分析打基础。

很多时候我们核算没有这个界定标准，更多的时候完全看会计的经验判断。

这种经验很容易导致一项费用，这个月计入这个科目，下个月计入另外一个科目。

最后财务数据就出问题了。

三：

成本核算科目设置

以下举例房地产核算科目设置，注意这个没有标准或者统一的设置。

每个公司每个项目都可能不一样。

所以做过房地产企业财务的，也别大呼你们公司和这里的不一样。

一样和不一样都属于正常。

没做过房地产财务的，建议以学习的角度来看，不是说这个东西拿过去直接复制到某房地产公司。

01    土地费用                                    

01-01       土地出让金                                

01-02       土地拆迁补偿费用                                    

01-03       大市政配套费                                    

01-04       土地契税                                    

01-05       其他土地费用   

02    前期费用                                    

02-01       勘察、设计费                                    

        02-01-01 设计招投标费                           

        02-01-02 规划设计费                      

        02-01-03 建筑设计费                      

        02-01-04 景观设计费                      

        02-01-05 电力设计费                      

        02-01-06 给排水设计费                           

        02-01-07 道路设计费                      

        02-01-08 室内精装修设计费                           

        02-01-09 燃气设计费                      

        02-01-10 智能化设计费                           

        02-01-11 市政设计费                      

        02-01-12 弱电设计费                      

        02-01-13 消防设计费                      

        02-01-14 外墙设计费                      

        02-01-15 施工图纸交叉审核费                      

        02-01-16 制图晒图费                      

        02-01-17 环评费                      

        02-01-18 宗地测绘费                      

        02-01-19 勘察招投标费用                      

        02-01-20 勘察、勘测费                           

        02-01-21 日照分析费                      

        02-01-22 交通影响评价费                      

        02-01-23 可行性研究费                           

        02-01-24 设计方案评审费                      

        02-01-25 其他勘测、设计费             

02-02       规费                                    

        02-02-01 规划许可证费                           

        02-02-02 绿化费                      

        02-02-03 高教费                      

        02-02-04 人防费                      

        02-02-05 白蚁防治费                      

        02-02-06 墙改费                      

        02-02-07 散装水泥专项资金                           

        02-02-08 自来水城市管网建设费                           

        02-02-09 供（配）电工程高可靠性供电费用                      

        02-02-10 管煤配套费                      

        02-02-11 市政质监费                      

        02-02-12 预定位费                           

        02-02-13 灰线检测费                      

        02-02-14 其他检测费                           

        02-02-15 物业维修基金                           

        02-02-16 消防检测费                      

        02-02-17 空气、噪音检测费                           

        02-02-18 雨、污水接管费                      

        02-02-19 市政管网运行维护费                      

        02-02-20 质监费                      

        02-02-21 地籍调查费                      

        02-02-22 土地复核验收                           

        02-02-23 桩基检测费                      

        02-02-24 防雷检测费                      

        02-02-25 有线电视管线费                      

        02-02-26 住房交易手续费                      

        02-02-27 其他规费        

02-03       前期工程费用                                    

        02-03-01 施工招投标费用                      

        02-03-02 七通一平费用                           

                  02-03-02-01    施工临时排污费用                  

                  02-03-02-02    临时用水                  

                  02-03-02-03    临时用电                  

                  02-03-02-04    场地平整                  

                  02-03-02-05    临时供热                  

                  02-03-02-06    临时道路                  

        02-03-03 临时设施费                      

                  02-03-03-01    临时围墙                  

                  02-03-03-02    临时工程用房                  

                  02-03-03-03    其他临时设施                  

        02-03-04 监理招投标费用                      

        02-03-05 工程监理费                      

        02-03-06 标底编制、决算审核等咨询费用                           

        02-03-07 其他前期工程费          

03    主体建安工程费                                

03-01       建筑工程                                    

        03-01-01 基础工程                           

                  03-01-01-01    基坑土石方工程             

                  03-01-01-02    基坑围护工程                  

                           03-01-01-02-01        围护桩    

                           03-01-01-02-02        其他围护        

                  03-01-01-03    工程桩             

                           03-01-01-03-01        预应力管桩    

                           03-01-01-03-02        人工挖孔桩    

                           03-01-01-03-03        钻孔灌注桩    

                           03-01-01-03-04        其他人工地基        

                  03-01-01-04    其他基础工程（排水降水工程）                  

        03-01-02 土建工程                           

                  03-01-02-01    结构工程                  

                           03-01-02-01-01        地下室结构工程    

                           03-01-02-01-02        其他基础结构工程        

                           03-01-02-01-03        地上结构工程        

                           03-01-02-01-04        砌筑工程        

                  03-01-02-02    粗装修工程             

                           03-01-02-02-01        粗装修工程    

                           03-01-02-02-02        屋面工程        

                           03-01-02-02-03        其他建筑工程        

                  03-01-02-03    地下室防水工程             

                  03-01-02-04    外墙装饰工程                  

                           03-01-02-04-01        玻璃幕墙        

                           03-01-02-04-02        石材幕墙        

                            03-01-02-04-02-01  全干挂石材施工

                            03-01-02-04-02-02  半干挂石材施工

                            03-01-02-04-02-03  点挂石材施工

                            03-01-02-04-02-04  湿贴石材施工

                            03-01-02-04-02-05  石材

                           03-01-02-04-03        金属幕墙        

                           03-01-02-04-04        面砖        

                           03-01-02-04-05        涂料        

                                    03-01-02-04-05-01  普通涂料

                                    03-01-02-04-05-02  真石漆

                           03-01-02-04-06        其他外墙装饰        

                  03-01-02-05    外墙保温工程                  

                  03-01-02-06    门窗工程                  

                           03-01-02-06-01        单元门    

                           03-01-02-06-02        入户门    

                           03-01-02-06-03        外墙门窗        

                           03-01-02-06-04        其他门窗工程        

                  03-01-02-07    阳台及屋面栏杆栏板工程             

                  03-01-02-08    其他土建工程                  

        03-01-03 公共部位精装修                      

                  03-01-03-01    大堂                  

                  03-01-03-02    电梯厅             

                  03-01-03-03    多层楼梯间             

                  03-01-03-04    电梯轿厢                  

                  03-01-03-05    架空层             

                  03-01-03-06    其他公共部位精装修         

03-02       安装工程                                    

        03-02-01 室内水暖气电                           

                  03-02-01-01    室内冷水                  

                  03-02-01-02    室内热水                  

                  03-02-01-03    室内排水                  

                  03-02-01-04    室内采暖                  

                  03-02-01-05    室内电气                  

                  03-02-01-06    室内暖通                  

                  03-02-01-07    其他室内水暖电气                  

        03-02-02 消防系统                           

        03-02-03 其他安装工程   

03-03       户内精装修工程                                

        03-03-01 硬装                           

        03-03-02 设备设施                           

                  03-03-02-01    卫生洁具及龙头             

                  03-03-02-02    空调设备及安装             

                  03-03-02-03    新风设备及安装             

                  03-03-02-04    中央吸尘                  

                  03-03-02-05    厨房等家用电器             

                  03-03-02-06    橱柜                  

                  03-03-02-07    净水设备及安装             

                  03-03-02-08    家居智能                  

                  03-03-02-09    热水器、锅炉、水箱             

                  03-03-02-10    地采暖             

                  03-03-02-11    其他设备设施费用                  

        03-03-03 软装                           

                  03-03-03-01    活动家具                  

                  03-03-03-02    窗帘                  

                  03-03-03-03    装饰灯具                  

                  03-03-03-04    装饰画             

                  03-03-03-05    饰品                  

                  03-03-03-06    其他软装费用          

03-04       设备工程                                    

        03-04-01 空调供货及安装                      

        03-04-02 电梯供货及安装                      

        03-04-03 发电