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1、“住房周转金”科目的性质问题。制度规定住房周转金属负债性质,又规定住房周转金用于购建住房后,要作借记“住房周转金”,贷记“资本公积”的调整资金渠道的核算。我认为这一调增资本公积的核算,是将周转金由债权人权益转化为所有者权益,以与已购建的固定资产——职工住房相对应,是配比原则的运用,并不证明周转金本身具有所有者权益的性质。有人认为周转金科目的性质模糊不清,具有负债与所有者权益双重性。这是不确切的,周转金始终是负债性质,无可非议。 2、住房周转金出现借差时如何处理。出售住房如发生损失,规定记入“住房周转金”科目的借方,由于现在住房造价偏高,加上职工购房又有优惠,往往出售住房的售价只有造价的1/3或1/2,售房损失越来越大,如让此大笔损失记入“住房周转金”科目的借方,必然出现借差,势
1, “housing revolving fund” the nature of the subject. The system stipulates the nature of the turnover of metal liabilities of housing, and also stipulates that the working capital of housing should be used for debiting the “working capital of housing” and crediting the adjustment of capital channels of “capital reserve” after it is used for housing purchase and construction. I think this capital increase capital reserve is calculated from the creditor’s rights of the working capital into the owner’s equity, with the purchase of fixed assets - staff housing corresponding to the principle of matching is not proof Working Capital itself has the owner’s rights and interests of the nature. Some people think that the nature of working capital subjects is ambiguous and has the dual nature of liabilities and owner’s rights. This is not clear, the working capital is always the nature of the debt, beyond reproach. 2, how to deal with when the housing working capital borrowing appears. If the loss of the sale of housing provides for debit credited “Housing Revolving Fund” subjects, due to the high cost of housing now, coupled with the purchase of workers have concessions, often selling the price of the house only cost 1/3 or 1/2, Loss of sales of more and more large, such as this big loss credited to the “Housing Fund” subjects debit, inevitable borrowing, potential