Mining accounting entry

1. Debit: raw materials
Credit: bank deposit
debit: proction cost
credit; Raw materials
debit: manufacturing cost
Credit: bank. Depreciation. And so on
borrowing: proction cost
lending: manufacturing cost
borrowing: inventory goods
lending: proction cost
drawing insurance reserve
borrowing: proction cost
lending: special reserve
borrowing: special reserve
lending: bank deposit

2. According to Article 25 of the regulations on the implementation of the enterprise income tax law, "if an enterprise exchanges non monetary assets and uses goods, property and services for donation, debt repayment, sponsorship, fund-raising, advertising, samples, employee welfare or profit distribution, it shall be regarded as selling goods, transferring property or providing services, but the State Council's financial department and Unless otherwise stipulated by the competent tax authorities. " Both parties of the transaction shall submit the declaration form for special tax treatment of assets (equity) transfer of resident enterprises and relevant information to their respective competent tax authorities when the annual final settlement of enterprise income tax is made. The relevant information is as follows: 1. General information of equity or asset transfer, including basic information, transfer scheme, etc., and detailed description of the business purpose of transfer; 2. If the equity or asset transfer contract (agreement) signed by two or more parties to the transaction needs to be approved by competent departments (including internal and external departments), approval documents shall be provided; 3. Description of the net book value and tax basis of the Transferred Equity or assets; 4. Description of equity or assets transferred by both parties according to the net book value (accounting treatment data shall be attached); 5. Explanation that neither party of the transaction has confirmed the profit and loss in accounting (accounting treatment data shall be attached); 6. A letter of commitment not to change the original substantive business activities of the Transferred Equity or assets within 12 months.

3. Pay the cost of access to the equivalent of your intangible assets, you can borrow: intangible assets - mining rights loan: bank deposits

4. 1 The mining rights (state funded or self raised funds) in the original exploration area obtained by geological exploration units should be debited to "intangible assets mining rights" and credit to "geological exploration proction" according to the actual costs and other expenses—— ×× Project "," bank deposit "(achievement appraisal registration and acceptance fee). Geological exploration units and general mining enterprises should debit "intangible assets mining rights" and credit "bank deposit" according to the actual paid price of mining rights and other related expenses. The mining right obtained from the transferor by geological exploration units and general mining enterprises through transfer, selling, pricing, investment and cooperation should be debited to "intangible assets mining right" and credit to "bank deposit", "paid in capital" and other subjects according to the actual payment of mining right price and other related expenses< (2) accounting for the follow-up expenditure of mining right the follow-up expenditure incurred by geological exploration units and general mining enterprises after obtaining the mining right shall be capitalized. First of all, according to the actual expenses, debit "intangible assets - mining rights" and credit related subjects; Then, according to the newly proved reserves and the current year's proction, the amortization period is re approved and the mining right value is apportioned< (3) after the acquisition of the mining right, when the mining right is apportioned according to its expected service life, it will debit "management expenses" and credit "accumulated amortization mining right"< (4) accounting for the sale of mining rights: generally, when a mining enterprise or geological exploration unit sells the mining rights actually owned by the state, it should first pay the price of the mining rights or transfer the capital as required, that is, debit the "intangible assets mining rights" and credit the "bank deposit" or "paid in capital"; The transfer reflects the actual income obtained and carries forward the cost, that is, debit "bank deposit" and credit "other business income"; Debit "other business expenses" and credit "intangible assets mining rights". If a general mining enterprise or geological exploration unit transfers the mining right formed by its own investment in exploration, it will reflect the actual income obtained and carry forward the cost, that is, debit "bank deposit" and credit "other business income"; Debit "other business expenses" and credit "intangible assets mining rights"< (5) when mining enterprises or geological exploration units invest in mining rights invested by the state, they should first pay the price of mining rights or transfer capital according to regulations, that is, debit "intangible assets mining rights" and credit "bank deposit" or "paid in capital"; When investing, debit "long-term equity investment" and credit "mining right"—— ×× Project "; The accounting treatment after investment shall be carried out in accordance with the accounting standards for business enterprises - long term equity investment. In general, long-term equity investment should be increased according to the price recognized by appraisal when mining right formed by self raised funds is used for investment, and its accounting treatment can refer to "accounting standards for business enterprises - long term equity investment"< (6) at the end of the accounting period, general mining enterprises or geological exploration units should test the impairment of mining rights that have been recorded. If there is obvious sign of impairment, they should withdraw the provision for impairment. According to the determined amount of impairment, debit "non operating expenses" and credit "intangible assets impairment preparation - mining right impairment preparation". As the mining right belongs to the category of intangible assets, the value of the mining right will not turn back after drawing the provision for impairment. Therefore, the provision for impairment of the mining right will not turn back in the future.

5. Proction costs - raw materials
- water and electricity costs
- direct labor (that is, direct mining workers' wages)

manufacturing costs
inventory goods

6. The accounting treatment methods of the two types of mining enterprises are different, and their respective treatment methods are as follows:

the first type of enterprises: accounting treatment regulations of enterprise exploration right and mining right

I. accounting of exploration right royalty and price
(I) accounting subject
enterprises should add "exploration and development cost" subject and "geological achievement" subject, The expenses incurred in the process of geological exploration and the actual cost of geological achievements obtained through geological exploration are calculated respectively
the enterprise should add "exploration right use fee payable" and "exploration right price payable" under the "other accounts payable" subject (the foreign-invested enterprise should add "exploration right use fee payable" and "exploration right price payable" under the "other accounts payable" subject, the same below), and calculate the exploration right use fee and price payable by the enterprise according to the regulations
(2) accounting treatment
when an enterprise applies for the exploration right according to the regulations, the exploration right use fee paid by it is directly included in the exploration and development cost. The enterprise shall calculate the exploration right use fee payable in accordance with the provisions and debit the "exploration and development cost - ×× Project "subject, credit" bank deposit "or" other accounts payable - Exploration royalty payable "subject
when an enterprise applies for the exploration right formed by the state funded exploration, it should pay not only the exploration right use fee, but also the exploration right price, which is directly included in the exploration and development cost. The price of exploration right payable by the enterprise according to the regulations shall be debited as "exploration and development cost - ×× Project "subject, credit" bank deposit "or" other accounts payable - exploration right price payable "subject
the actual payment of exploration right use fee and price shall be debited into the title of "other accounts payable - exploration right use fee and price payable" and credited into the title of "bank deposit"
various expenses incurred by the enterprise in the process of exploration and proction are debited to "exploration and development costs - ×× Project, credit "bank deposit", "wages payable" and other subjects. If geological achievements are formed after exploration, they shall be debited to the title of "geological achievements" and credited to "exploration and development costs" ×× Project "subject; If the geological achievements cannot be formed, they shall be included in the current profits and losses at one time, debited to the title of "management expenses - Exploration and development costs" and credit to "exploration and development costs - Exploration and development costs" ×× Project
various expenses incurred by petroleum enterprises in the process of exploration and proction are debited to "exploration and development costs - ×× Project "subject, credit" bank deposit "," wages payable "and other subjects; If geological achievements are formed at the end of exploration and transferred to mining, the part forming assets shall be debited to "fixed assets" and other subjects, and the "exploration and development cost" shall be credited ×× Project "subject; The part that has not formed assets shall be written off after approval, debited to the relevant accounts, and credited to "exploration and development costs - ×× Project. If all geological achievements have not been formed after the exploration, the exploration and development expenses incurred shall be written off after approval, debited to the relevant accounts, and credited to "exploration and development costs - ×× Project< (1) accounting subject
an enterprise should add a detailed account of "mining right" under the "intangible assets" subject to calculate the mining right obtained by the enterprise through paying the price of the mining right and funded by the state. Add "mining right use fee payable" and "mining right price payable" under "other accounts payable" (foreign-invested enterprises add "mining right use fee payable" and "mining right price payable" under "other accounts payable", the same below), and calculate the mining right use fee and price payable by enterprises
the enterprise should add a detailed account of "mining right use fee" under the "management fee" to calculate the mining right use fee paid by the enterprise according to the regulations in the mining process
(2) accounting treatment
when an enterprise applies for mining right, the mining right use fee it should pay is directly included in the current management fee. The enterprise calculates the mining right use fee payable according to the regulations, debits the title of "management fee - mining right use fee", and credits the title of "bank deposit" and "other payable - mining right use fee payable"
for mining rights funded by the state obtained by enterprises through paying the price of mining rights, the price of mining rights that should be paid according to regulations should be accounted as intangible assets, and be averagely amortized by stages ring the benefit period of mining rights. The enterprise shall debit the title of "intangible assets mining right" and credit the title of "bank deposit" or "other payable funds mining right price" according to the mining right price payable; When amortization is carried out by stages, it is debited to the title of "management expenses - amortization of intangible assets" and credited to the title of "intangible assets - mining right"
the actual payment of royalty and price of mining right is debited into the title of "other accounts payable - royalty and price of mining right payable" and credited into the title of "bank deposit"< (3) accounting for the transfer of exploration right and mining right
when transferring the exploration right and mining right actually owned by state-owned enterprises and formed by state funded exploration, they should first pay the price of exploration right and mining right, debit the title of "geological achievements" and "intangible assets mining right", and credit the part of capital increased according to regulations to the title of "paid in capital", The part handed in according to regulations shall be credited to the subject of "bank deposit". When transferring, debit "bank deposit" and credit "other business income"; At the same time, carry forward the cost of exploration right and mining right, debit "other business expenses" and credit "geological achievements" and "intangible assets mining right"
when a state-owned enterprise transfers the exploration right formed by its own investment in exploration according to regulations, it debits the title of "bank deposit" and credits the title of "other business income"; At the same time, carry forward the cost of exploration rights, debit "other business expenses" and credit "geological achievements"
when an enterprise transfers the mining right formed by its own investment in exploration according to regulations, it debits the title of "bank deposit" and credits the title of "other business income"; At the same time, carry forward the amortization value of the transferred mining right, debit "other business expenses" and credit "geological achievements"< 4. Accounting statements
enterprises should add "geological achievements" and "exploration and development costs" under the "other long-term assets" item in the "balance sheet" to reflect the actual cost of geological achievements obtained by enterprises e to geological exploration and various expenditures incurred in the process of geological exploration< The second kind of enterprises: accounting treatment of exploration right and mining right of geological exploration units. 1. When geological exploration units apply for the acquisition of exploration right, the exploration right use fee should be directly included in the proction cost of geological exploration. The fees for the use of exploration rights payable by geological exploration units in accordance with the provisions shall be debited to "geological exploration proction" ×× Project "subject, credit" bank deposit "and" other accounts payable - exploration right use fee "subject
when geological exploration units apply for the exploration right formed by state funded exploration, they should pay not only the exploration right use fee, but also the exploration right price. The price of exploration right should be directly included in the proction cost of geological exploration. The price of exploration right payable by geological exploration units shall be debited to "geological exploration and proction" ×× Project "and credit" bank deposit "and" other accounts payable - price of exploration right "
when the exploration right use fee and price are actually paid, it is debited to "other accounts payable - exploration right use fee and price payable" and credited to "bank deposit"< When geological exploration units apply for mining right, the mining right use fee should be directly included in the current management fee. The mining right use fee payable by geological exploration units shall be debited into the title of "management fee" and credited into the title of "bank deposit" and "other payable - mining right use fee payable"
when geological exploration units apply for the mining right formed by state funded exploration, they should pay not only the mining right use fee, but also the mining right price. The price of mining right should be accounted as intangible assets, and should be averagely amortized by stages ring the benefit period of mining right. Geological exploration units should add a detailed account of "mining right" under the title of "intangible assets", debit the title of "intangible assets - mining right" and credit the title of "bank deposit" and "other accounts payable - mining right price"; When amortization is carried out by stages, it is debited to the "management expenses" account and credited to the "intangible assets - mining rights" account
when actually paying the royalty and price of mining right, debit the title of "other payable - royalty and price of mining right payable" and credit the title of "bank deposit"< (3) the costs of geological exploration proction and the costs of geological exploration proction carried forward by geological exploration units shall be accounted in accordance with the current accounting system for geological exploration units. Among them, the costs of geological exploration proction incurred by self funded exploration shall be turned into losses if no geological achievements have been formed, Transfer from "geological exploration and proction" to "management expense", debit "management expense" and credit "geological exploration and proction"< (4) the transfer of exploration right or foreign investment with exploration right by geological exploration units upon approval shall be handled in accordance with the current accounting system for geological exploration units on the transfer of geological achievements< When the geological exploration unit is approved to transfer the mining right, it will debit the title of "bank deposit" and credit the title of "business income - diversified business income" according to the transfer income; At the same time, carry forward the amortization value of the transferred mining right, debit the title of "operating cost - diversified operating cost" and credit the title of "intangible assets - mining right".

7. The mining right must be entered into intangible assets and recorded according to the contract price, with the invoice and contract as attachments<
borrowing intangible assets - mining right 200000
borrowing accounts payable (bank deposit) 200000

amortization by 6 * 12 = 72 periods, monthly amortization voucher is as follows:
borrowing management expenses - amortization of intangible assets 2777.78
accumulated amortization of loans 2777.78

8. Borrow: intangible assets --- mining right loan: bank deposit

9.

The cost of ore includes: direct materials, direct wages, other direct expenses and manufacturing expenses actually consumed in the process of mining raw ore

the management expenses, financial expenses for raising funds and sales expenses for selling procts incurred by the administrative department of the enterprise for managing and organizing business activities are all regarded as period expenses

Direct materials include raw materials, auxiliary materials, spare parts, fuel, power, packaging materials and other direct materials actually consumed in the process of mining raw ore

2. Direct salary

direct salary includes the salary and welfare of personnel directly engaged in mining raw ore

3. Other direct expenses

other direct expenses include other expenses directly used for mining raw ore

4. The management cost includes all kinds of costs for organizing and managing the mining of raw ore. The salary of mining raw ore management personnel, employee welfare, depreciation of fixed assets for mining raw ore, rental of leased fixed assets, repair costs, machinery and materials consumption, low value consumables, heating costs, water and electricity costs, office expenses, travel expenses, transportation costs, insurance costs and other manufacturing costs

{rrrrrrr}

< H2 > extended data:

expense carry forward

operating expenses, management expenses and financial expenses are carried forward at the end of the period. There are two methods for carrying forward period expenses at the end of the period:

1, statement carry forward method

statement carry forward "profit and loss" items at the end of the period to calculate and reflect the financial results at the end of the period. At the end of each month, only the month end balance of profit and loss accounts (including period expenses) is carried forward, but it is not carried forward to the "profit of this year" account. The "profit of this year" account is used only when carrying forward at the end of the year

"current year's profit" reflects the total amount of current month's financial expenses of current year's profit and fills it in the current month column of the profit statement. The current month's balance is filled in the current year's cumulative column of the profit statement, and the account is not carried forward

Account settlement method is a method to complete the work of profit and loss carry forward through the preparation of bookkeeping vouchers. That is, carry forward the profit and loss accounts (including period expenses) on the account every month, and carry forward the balance of operating expenses, management expenses and financial expenses at the end of each month, and carry forward the balance from the opposite direction of the account amount to the "profit of this year" account

There is no balance in the three accounts of

period expenses after the end of the month. The monthly financial results of an enterprise are directly reflected in the "current year's profit" subject. The accumulated financial results of the current period can be obtained by accumulating the monthly profits