[固定资产会计核算应划清几个界限]一、固定资产与库存商品的界限 企业固定资产与库存商品的划分是以财物持有目的和价值转移方式进行的。企业持有价值大、使用期限长的劳动资料，如果持有是为了用，而不是为了卖，...+阅读

Fixed assets investment is regulated to different extent in all countries, due to its special nature. For example, large-scale infrastructure construction projects such as water conservancy, road construction and the major resource exploitation of petroleum, coal and so on must obtain the government's approval. Nowadays, China regulates social fixed assets investment through grade ratifying. Usually the project cannot be menced until its proposal, feasibility report and primary plan he been ratified and it is officially listed and proved to mence. Generally speaking, the infrastructure construction projects should be reported to the SDPC at all levels concerned, and technology conversion projects should be reported to the State Economy and Trade mittee at all levels concerned for ratification. Loans from the mercial bank is an important source of project construction fund. At different periods of the project, the mercial bank provides different services, as shown in the chart below.

I.Project Proposing

The project's proprietor proposes the project, drafts the project proposal report and submits the report to the relevant authorities for ratification. While ratifying the proposal report, the authorities often require the proprietor to provide fund arranging scheme, in which a letter of intent for lending from the bank is needed for the bank loan portion. In this phase, the two parties (the bank and project proprietor (client)) can make preliminary contact. Then the client applies for a loan and the bank works out a financing proposal and grants a letter of intent for lending after initially examining the loan.

II. Feasibility study

When the project proposal is officially ratified, the project proprietor shall demonstrate the feasibility of the project and draft feasibility study report. If he has any loaning demand, he can apply to the bank directly. In order to satisfy the need for project ratification, the bank will, subject to the conditions of the project, provide a conditional letter of mitment (a letter of support) as the basis of the funding fulfillment. After the F/S report is ratified by relevant authorities, the bank will overall evaluate, investigate and ratify this project loan and review the loan scheme with the project proprietor. Once the loan is set, a formal letter of mitment for loan will be granted.

III. Construction

Upon the F/S report being officially ratified, the project proprietor shall prepare preliminary design for mencing the work. Some projects will he to be reported to the relevant authorities for ratification. During this phase, the bank will sign the loan contract and guarantee contract with the project proprietor and guarantor if the project involves a loan mitted by the bank. The bank will open a special account of project loan for the project proprietor. This account will be the instrument for the bank to grant loan according to the contract after the opening of the project, to acquaint itself with the proceeding of the project and the financial condition of the project proprietor at regular

interval, supervise the using of the loan, and to withdraw the interest according to the rate set forth in the contract (the loan principal may not be repaid within the grace period).

IV. Production

Upon the project construction being pleted, the bank will attend acceptance checking meetings to acquaint itself with the final accounting status and provide suggestions. Once the project is put into operation, the project proprietor will he to account the depreciation of the built fixed assets and repay the interest and principal of the loan with the depreciation fund and the prehensive profit gained in the production and operation. The bank will check regularly the production/operation and financial status of the project proprietor, supervise the loan risks and charge interest according to the contract in order to ensure recovering of the loan principal. In addition to providing the loan, the mercial bank also provides project financial consulting, syndicated loans and other services for the fixed assets investment project.

Project loan is a loan of local and foreign currencies granted by the mercial bank that is to be used in the borrower's constructing, expanding, modifying, developing and purchasing the fixed assets. pared with the working capital loan, the project loan has the following four features:

1. The project should be ratified according to the state's regulated procedures;

2. It must be put into consideration that the project loan must he an appropriate proportion with the non-debt funds, i.e. the project must be funded partly with a certain portion of capital fund. According to the present regulation of China, the portion of capital fund in different industries is shown as follows:

Industry Proportion

Transportation and coal projects Over 35%

Steel, post and telemunications, and chemical fertilizer projects Over 25%

Other projects 20%

3. Project loan is ratified at one time and loan can be granted in several installments. The term of the loan is generally long and the rate is charged annually. The loan demand of the whole project must be evaluated. It is ratified and mitted at one time. However, the loan will be granted annually in installment as per the proceeding of the project and fund use plan. The term of the project loan spans from the date the first installment of the loan is granted to the date the last installment of loan is repaid. The interest rate for the first year of the contract is set according to the rate of the same term publicized by the central bank at the time when the contract is signed. The rate for the rest years will change annually with the interest rate publicized by the central bank.

4. A project loan is a periodic loan. One project loan can only be used in one fixed assets investment project. It will be granted from the day when the project is menced and its repayment will count from the day when the project is put into operation to the day when the bank recovers all its interest and principal. After that, the loan will totally withdraw from the enterprise's operational activitie

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