1、SHOPPING MALL PROCEDURE店鋪出租管理程序Organizations Affected :Store Construction Dept, Store Security Dept, Shopping Mall Dept, JV Accounting, Periodic Compliance Checking :China Accounting & Reporting ManagerProcedure Organized By: Finance/ ProcedureApproved By: Finance DirectorVersion: FA/V1.0Effective D

2、ate: July 1st, 2005Validation Date: June 29, 2005CONTENT目錄1.Objective目標2. Long-term and short-term tenant長期租戶和短期租戶3. Tenant Move-in/out 租戶進場/退場4. Tenant Accounts Receivable (A/R) Gathering and Deposit Return租戶應收帳款和押金返還5. Income & Expense收入和費用 6. Standard Journal Entry 標準會計分錄 7. Flow Chart 流程圖 1)Tena

3、nt Move-in Flowchart 租戶進場流程圖 2)Tenant Move-out Flowchart 租戶退場流程圖 3)Tenant A/R Gathering Flowchart 租戶應收帳款流程圖 4)Tenant Deposit Return Flowchart 租戶押金返還流程圖1. ObjectiveThis procedure is documented to control shopping mall business and avoid bad debits risk.2. Long-term and short-term tenantShopping mall

4、includes long-term and short-term tenant. The term longer or equal to one year is long-term tenant. The term less than one year is short-term tenant.3. Tenant Move-in/out1. Tenant Move-in Shopping Mall Department is in charge of negotiation, signing contract and issuing move-in form with tenants. Sh

5、opping mall should send the original contract to JV accounting center. Tenant should put money into an appointed JV bank account according to the contract. JV accounting center is responsible for informing shopping mall the money receiving situation before tenant move in. Shopping mall issues the mo

6、ve-in form to tenant that has finished the payment and all move-in forms have to be signed by shopping mall manager. Store construction department and security department are responsible for move-in process control according to the move-in form Store security department is responsible for collecting

7、 the move-in form and submits them to shopping mall for filing. JV accounting center is responsible for keeping and filing the contracts.2. Tenant Move-out Tenant informs shopping mall to stop contract and move-out notice. Shopping mall department is responsible for checking the contract, fee deduct

8、ions and issuing the move-out form. All move-out form should be signed by both shopping mall manager and the tenant. Shopping mall sends the move-out form to JV accounting center for double-checking. JV accounting center sends the move-out form to store construction and security. Store construction

9、department and security department are in charge of the move-out process control. Security is responsible for collecting and shopping mall is responsible for filing the move-out form4. Tenant Accounts Receivable (A/R) Gathering & Deposit Return1. Tenant A/R Gathering Shopping mall department is in c

10、harge of issuing Payment Gathering Request and Press for Payment to tenants. JV accounting center is responsible for checking the account situation. JV accounting center needs to inform shopping mall the payment situation. JV accounting center is responsible for issuing invoices and receipts for dep

11、osit For long-term tenant, JV accounting center is responsible for sending invoice to tenants by mail. For short-term tenants, store business controller is responsible for distributing invoice to tenants directly.2. Deposit Return Tenant provides shopping mall the original deposit receipt. If lost,

12、tenant needs to provide the missing verification letter and issue the receipt. Shopping mall is responsible for checking the deposit receipt and issue the verification receiving letter to tenant and stamp store accounting stamp on it. Shopping mall department is in charge of checking the contract, f

13、ee deductions and payment application. Payment application form should be signed by shopping mall manager, territory shopping mall coordinator and national shopping mall accounting chief and national shopping mall manager. And the original deposit receipt, missing verification letter and original mo

14、ve-out form should be attached with the payment application. JV accounting center is in charge of checking if the accounting records and contract items match with the payment application. If it is correct, JV accounting chief needs to sign the payment application form. JV accounting center finishes

15、the payment.5. Income & Expense1. Income: shopping mall income includes rental, management fee, and penalty. Income is charged by 5% business tax.2. Operating Expense:2.1. Shared between store and shopping mall (SM) Electricity expense SM leasable area4000sqm, take 15% of store bill(exclude shop pri

16、vate consumption) Water expense SM leasable area4000sqm, take 25% of store bill(exclude shop private consumption) Others(security, maintenance, cleaning, garbage) SM leasable area4000sqm, 8RMB/sqm/month (exclude shop private consumption)2.2. SM department General Expense allocationSM department gene

17、ral expense should be shared among stores according to monthly net income percentage.2.3. SM department Direct Expense3. Labor CostSM department labor cost should be shared among stores according to monthly net income percentage.4. Depreciation CostSM department assets include: Direct purchase asset

18、s Assets allocated between SM and store due to public area6. Standard Journal EntryRental accrual:Dr : 24000000 CNBXXX with OIK Cr : 57X00000 CNBXXX 31800 Business tax accrual：Dr : 57X00000 CNBXXX Cr : 45210100 CNZXXX Utilities receivable: Dr : 24000000 CNBXXX with OIKCr : 61220000 CNAXXX 03700 Cr:

19、25200500CN CNAXXX Other expense allocation:Dr : 61520800 CNAXXX 03700 Cr : 61520800 CNBXXX 31800Utilities allocation:Dr : 612X0000 CNAXXX Dr : 612X0000 CNBXXX Receive rental:Dr : 28000XXXCN CNXXXX Cr : 24000000 CNBXXX with OIKReceive deposit:Dr : 28000XXXCN CNXXXX Cr : 34110000 CNBXXX with OIKDeposi

20、t Return:Dr : 34110000 CNBXXX with OIK Cr : 28000XXXCN CNXXXX1. 目的為了有效控制家樂福各門店出租商鋪、防止壞帳的發生，特制定本程序。2. 長期租戶和短期租戶出租店鋪分為長期租戶和短期租戶。租用期間大于或等于一年的是長期租戶。租用期間小于一年的是短期租戶。3. 租戶進場/退場1. 租戶進場 招商部負責與租戶進行招商談判、簽定招商合同。 招商部將合同原本交合資公司財務中心 租戶根據合同條款將需付款項匯入指定的指定的公司銀行帳戶。 公司財務中心負責在租戶進場前通知招商部收款情況。 招商部向已付款的租戶簽發進場通知單，所有進場單必須由招商

21、部經理簽字。 門店工程部和保安部根據進場通知單檢查進場過程。 門店保安部負責收集進場單并交招商部存檔 合資公司財務中心負責保管存單所有的招商租賃合同2. 租戶退場 租戶向招商部發合同中止退場通知。 招商部負責檢查合同和各項扣款，并且簽發退場單，所有退場單必須由招商部經理和租戶簽字。 招商部將退場通知單發給財務中心做復核。 合資公司財務中心將復核過的退場通知單發給門店維修部和保安部。 店工程部和保安部負責檢查退場過程。 保安負責收集退場單，招商部負責歸檔退場單。4. 租戶應收帳款和押金返還1. 租戶應收帳款 招商部負責向租戶發收款和催款通知單。 合資公司財務中心檢查帳戶收款情況。 合資公司應通知

22、招商部收款情況。 合資公司財務中心負責在收款后開具發票和押金收據。其中長期租戶，由公司財務中心負責郵寄；對短期租戶，由公司財務中心移交門店營運監控分發。2. 押金返還 租戶向招商部提供原始押金憑證。如若遺失，需提供憑證遺失證明并開具押金收據。 招商部負責核對租戶的押金憑證并開具押金憑證收到證明并加蓋門店財物章。 招商部負責檢查合同和各項扣款、填寫付款申請單。申請單必須經招商經理、區招商經理、中國招商部財務主管、中國招商經理簽字。申請單后附原始押金憑證，遺失證明，原始退場單。 公司財務中心負責審核會計紀錄、合同條款與申請單是否相符，審核無誤，公司財務經理在付款申請單上簽字 公司財務中心完成付款5

23、. 收入和費用1 收入：出租店鋪收入包括租金收入、管理費收入、罰款/滯納金收入。對其收入征收5%營業稅。2. 經營費用：2.1. 由店分攤至招商部 電費出租面積 4000平方米，承擔全店費用的15%(不包括租戶承擔部分) 水費出租面積 4000平方米，承擔全店費用的25%(不包括租戶承擔部分) 其他(保安費、維修費、清潔費和垃圾清運費)出租面積 4000平方米，8元/平方米/月2.2. 招商部管理費用分攤招商部區辦公室每月管理費用在受益店之間按月凈收入分攤。2.3. 招商部直接費用3. 人事費用招商部區辦公室每月人事費用在受益店之間按月凈收入分攤。4. 折舊費用招商部資產包括: 直接購買的資產

24、 由于出租店鋪與店存在公共使用面積，根據比例列支的資產。6. 標準會計分錄應收租金:Dr : 24000000 CNBXXX with OIK Cr : 57X00000 CNBXXX 31800 計提營業稅：Dr : 57X00000 CNBXXX Cr : 45210100 CNZXXX 應收水電費 : Dr : 24000000 CNBXXX with OIKCr : 61220000 CNAXXX 03700 Cr: 25200500CN CNAXXX其它費用分攤:Dr : 61520800 CNAXXX 03700 Cr : 61520800 CNBXXX 31800水電費分攤:Dr

25、 : 612X0000 CNAXXX Dr : 612X0000 CNBXXX 收到租金:Dr : 28000XXXCN CNXXXX Cr : 24000000 CNBXXX with OIK收到押金:Dr : 28000XXXCN CNXXXX Cr : 34110000 CNBXXX with OIK押金返還:Dr : 34110000 CNBXXX with OIK Cr : 28000XXXCN CNXXXX 7. Flow Chart 流程圖7-1 Flow Chart of Tenant Move-in租戶進場流程圖Controlling Points: 控制要點1, Shopp

26、ing Mall must sign leasing contract with every tenant 招商部必須與每個租戶簽訂合同2, Move-in form must be signed by SM manager 進場單必須由招商部經理簽字3, A/C must confirm money received before Move-in 財物中心必須在租戶進場錢確認已經收到租戶的款項4, Security is responsible for move-in form collection 保安部應負責租戶進場單的收集5, Shopping mall is responsible

27、for keeping move-in form 招商部負責保存歸檔進場單Confirm money received in SM account確認招商部帳戶已收到租戶款項Issue move-in form and sign by SM manager簽發進場單并由招商部經理簽字Calculate and paste stamp tax annually計算張貼印花稅Keep and file Contract保存歸檔合同Store Construction and Security Check and sign門店維修和保安核查簽字Move in store進場Put money to

28、SM bank account according to contract將款項匯入合同上的招商部帳戶JV accounting center合資公司財物中心Send original contract to JV accounting center將合同發給財物中心Sign leasing contract with tenant 與租戶簽訂租賃合同Shopping Mall招商部Shopping Mall Tenant租戶Store門店 Check the move in form and sign檢查進場單并簽字7-2 Flow Chart of Tenant Move-out租戶退場流

29、程圖Controlling Points: 控制要點1, Shopping mall should be in charge of check-account with tenant 招商部負責核查租戶帳戶2, Move-out form must be signed by Shopping mall manager 退場通知單必須由招商部經理簽字3, A/C must confirm Shopping mall account before move-out (inc. receivable & payable) 財物中心必須在租戶退場前確認租戶帳戶，包括應收和應付款項。4, Securit

30、y is responsible for move-out form collection 保安部應負責租戶退場單的收集5, Shopping mall is responsible for keeping move-out form.招商部負責保存歸檔退場單Store Construction and Security Check and sign門店維修和保安核查簽字Inform SM to stop contract將款項匯入合同上的招商部帳戶Issue move-out form and sign by SM manager將合同發給財物中心Double check and sign on the move-out form確認招商部帳戶已收到租戶款項Move out store退場JV accounting center合資公司財物中心Check the contract item and other deduction 與租戶簽訂租賃合同Shopping Mall招商部Shopping Mall Tenant租戶Store門店Check the move-out form and sign檢查退場單并簽字