为了适应国家“拨改贷”的要求,邮电通信企业新会计制度增加了“基建借款”、“待核销基建支出”科目。同时,根据邮电通信企业的生产特点,在归还基建借款的方式上,除“自借自还”外,还增加“统借合还”。为此,又增加了“上级拨入资金”和“拨付所属资金”两个一级科目。从今年起经国家批准邮电部门基建借款百分之九十实行豁免,由借款改为拨款,百分之十实行借款。这是新会计制度增加的重要内容,认识和掌握这些内容,对加强基建借款核算将起重要作用。一、基建借款在基建施工期间,这部分借款是在基建会计帐簿上核算。只是当基建完工交付企业使用时,由建设单位随同购建完成的财产,将未还清的基建借款转给企业,由企业按期归还借款。企业根据建设单位交付使用财产明细表,按下列情况处理。(1)属于自借自还的建设项目,借记:“固 In order to meet the requirements of the country’s “allocation and change of loan,” the new accounting system of postal and telecommunications companies has increased the “infrastructure loan” and “funds to be written off for infrastructure construction.” At the same time, according to the production characteristics of the postal and telecommunications companies, in addition to the “self-financed and self-refunded” methods, the method of returning infrastructure loans has also increased the “coincidence of loan repayment”. To this end, two more primary subjects, namely “advertisement funds from superiors” and “disbursed funds”, have been added. Ninety percent of the borrowings for capital construction from the Ministry of Posts and Telecommunications have been approved by the state since this year and the exemption has been changed from borrowing to funding and 10% borrowing. This is an important part of the increase in the new accounting system. Understanding and mastering these contents will play an important role in strengthening the infrastructure loan accounting. I. Infrastructure borrowings During the infrastructure construction period, this part of the loan is accounted for in the capital account book. Only when the infrastructure is completed and delivered to the enterprise for use, the construction unit will transfer the unpaid infrastructure loan to the enterprise along with the completed property, and the enterprise will return the loan on time. According to the construction unit’s delivery of the use of the property list, the company will handle the following situations. (1) Belonging to a construction project borrowed and returned, the debit: