浅析高校基建会计水电费核算

Analysis on the Accounting of Water and Electricity Bill for College Infrastructure Construction

本文就高校基建项目的特点,以及目前高校基建会计核算的现状,引出容易被人忽略的高校基建会计水电费的核算,梳理、了解现有的基建水电费结算情形,合理规划水电费垫付、结算的流程,由项目公司统一垫付,由高校统一扣回垫付的水电费,保证水电费垫付的过程清晰、明了,核算准确无误,打好整个高校基建会计水电费的基础。

This paper analyzes the characteristics of college infrastructure projects and the current status of university infrastructure accounting,which leads to the accounting of water and electricity bill for college infrastructure accounting,which is easily overlooked.It sorts out and understands the existing infrastructure water and electricity bill settlement situation,and rationally plans the payment of water and electricity fees and the settlement process.The water and electricity bill shall be paid by the project company in a unified manner and the university shall uniformly deduct the subsidized water and electricity fee to ensure that the process of paying the water and electricity fee is clear and the accounting is accurate,and the foundation of the infrastructure finance and accounting fee for the entire university is laid.