The accounting subjects included in the land surveying and mapping expenses should be considered according to the situation: the land surveying and mapping expenses incurred during the preparation of the enterprise should be included in the management expenses; Enterprises handling land use rights shall be included in the intangible assets account; Land surveying and mapping expenses incurred in the course of enterprise operation are included in management expenses.
Land surveying and mapping: Land surveying and mapping refers to obtaining the graphic and position information reflecting the present situation of the ground by measuring the existing characteristic points and boundaries on the ground, based on computer technology, photoelectric technology, network communication technology, space science and information science, with the global positioning system (GPS), remote sensing (rs) and geographic information system (GIS) as the technical core, and used for the planning, design and administrative management of engineering construction.
Management expenses: Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. The specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, legal fees, business entertainment expenses incurred by the administrative department in the operation and management of the enterprise or borne by the enterprise.
Office expenses, travel expenses, post and telecommunications expenses, greening expenses, salary and welfare expenses of managers, etc. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.
Composition of surveying and mapping expenses:
1. The charging standard for surveying and mapping projects is based on the average social production cost (including management fee, circulation fee and technical work fee), tax (business tax) and average social profit of surveying and mapping products.
2, surveying and mapping results, surveying and mapping data charging standards include some surveying and mapping production costs, and consider the frequency of use, update cycle, management fees, maintenance fees and technical processing fees and other factors.
The departments in charge of surveying and mapping work of the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall strengthen the management of surveying and mapping fees and maintain the normal order of the surveying and mapping market. In order to protect the legitimate rights and interests of surveying and mapping units, ensure the quality of surveying and mapping results and prevent unfair competition, 85% of the charging standard is determined as the minimum guarantee standard. Special circumstances (such as the demand for surveying and mapping in poverty-stricken areas) are lower than the protection standards, and must be approved by the departments in charge of surveying and mapping in the people's governments of provinces, autonomous regions and municipalities directly under the Central Government where the tasks or materials are located.