In the production and operation activities, the enterprise will buy the housing at a low price to sell to the staff, then the enterprise to the business accounting treatment?
(1) The fair value shall be recorded when the enterprise purchases the housing:
Borrow: Fixed assets
Loan: bank deposit
(2) When selling a house to an employee, if it is stipulated in the contract or agreement of the sale of the house that the employee should provide service for at least the number of years after the purchase of the house, and if the employee leaves early, part of the price difference should be returned, the enterprise shall treat the difference as a long-term unamortized expense and amortize it evenly within the service years stipulated in the contract or agreement. According to the beneficiaries, the relevant asset cost or current profit and loss are recorded respectively.
Borrow: bank deposit
Long-term deferred expenses
Loan: fixed assets
(III) Amortization of long-term unamortized expenses:
Borrow: Administrative expenses
Credit: employee compensation payable-Non-monetary benefits
Borrow: employee compensation payable-Non-monetary benefits
Credit: long-term deferred expenses
For example:2020 years 5 The moon,AThe company bought20A new set of housing to be sold to workers at a preferential price, the company altogether 20Employees, among them 10 It's called direct production personnel,5It's called company Officer.5The average purchase price per unit of the house that Company A intends to sell to each person is 80 Ten thousand yuan, the price of each set sold to employees60 Ten thousand yuan; The housing sale agreement stipulates that employees must serve in the company after obtaining the housing 10 Year, without considering related taxes and fees, how should A company sell housing accounting treatment?
(1) When buying a house:
Borrow: Fixed assets 1600
Loan: bank deposit 1600
(2) When sold to employees:
Borrow: bank deposit 1200
Long-term deferred expenses 400
Loan: fixed assets 1600
(3For each year after the sale of the house, Company A shall make a straight line payment 10 Long-term deferred expenses amortized during the year:
Borrow: cost of production 20
Administrative expenses 10
Selling expense 10
Credit: employee compensation payable 40
Borrow: employee compensation payable 40
Loan: Long-term deferred expenses 40
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