1、SHOPPING MALL PROCEDURE店铺出租管理程序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 D2、ate: July 1st, 2005Validation Date: June 29, 2005CONTENT目录1.Objective目标2. Long-term and short-term tenant长期租户和短期租户3. Tenant Move-in/out 租户进场/退场4. Tenant Accounts Receivable (A/R) Gathering and Deposit Return租户应收帐款和押金返还5. Income & Expense收入和费用 6. Standard Journal Entry 标准会计分录 7. Flow Chart 流程图 1)Tena3、nt Move-in Flowchart 租户进场流程图 2)Tenant Move-out Flowchart 租户退场流程图 3)Tenant A/R Gathering Flowchart 租户应收帐款流程图 4)Tenant Deposit Return Flowchart 租户押金返还流程图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. Sh5、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 mo6、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 collecting7、 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 deduct8、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 c10、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 dep11、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, f13、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 mo14、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 pri16、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 gene17、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 asset18、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 OIKDeposi20、t Return:Dr : 34110000 CNBXXX with OIK Cr : 28000XXXCN CNXXXX1. 目的为了有效控制家乐福各门店出租商铺、防止坏帐的发生，特制定本程序。2. 长期租户和短期租户出租店铺分为长期租户和短期租户。租用期间大于或等于一年的是长期租户。租用期间小于一年的是短期租户。3. 租户进场/退场1. 租户进场 招商部负责与租户进行招商谈判、签定招商合同。 招商部将合同原本交合资公司财务中心 租户根据合同条款将需付款项汇入指定的指定的公司银行帐户。 公司财务中心负责在租户进场前通知招商部收款情况。 招商部向已付款的租户签发进场通知单，所有进场单必须由招商21、部经理签字。 门店工程部和保安部根据进场通知单检查进场过程。 门店保安部负责收集进场单并交招商部存档 合资公司财务中心负责保管存单所有的招商租赁合同2. 租户退场 租户向招商部发合同中止退场通知。 招商部负责检查合同和各项扣款，并且签发退场单，所有退场单必须由招商部经理和租户签字。 招商部将退场通知单发给财务中心做复核。 合资公司财务中心将复核过的退场通知单发给门店维修部和保安部。 店工程部和保安部负责检查退场过程。 保安负责收集退场单，招商部负责归档退场单。4. 租户应收帐款和押金返还1. 租户应收帐款 招商部负责向租户发收款和催款通知单。 合资公司财务中心检查帐户收款情况。 合资公司应通知22、招商部收款情况。 合资公司财务中心负责在收款后开具发票和押金收据。其中长期租户，由公司财务中心负责邮寄；对短期租户，由公司财务中心移交门店营运监控分发。2. 押金返还 租户向招商部提供原始押金凭证。如若遗失，需提供凭证遗失证明并开具押金收据。 招商部负责核对租户的押金凭证并开具押金凭证收到证明并加盖门店财物章。 招商部负责检查合同和各项扣款、填写付款申请单。申请单必须经招商经理、区招商经理、中国招商部财务主管、中国招商经理签字。申请单后附原始押金凭证，遗失证明，原始退场单。 公司财务中心负责审核会计纪录、合同条款与申请单是否相符，审核无误，公司财务经理在付款申请单上签字 公司财务中心完成付款523、. 收入和费用1 收入：出租店铺收入包括租金收入、管理费收入、罚款/滞纳金收入。对其收入征收5%营业税。2. 经营费用：2.1. 由店分摊至招商部 电费出租面积 4000平方米，承担全店费用的15%(不包括租户承担部分) 水费出租面积 4000平方米，承担全店费用的25%(不包括租户承担部分) 其他(保安费、维修费、清洁费和垃圾清运费)出租面积 4000平方米，8元/平方米/月2.2. 招商部管理费用分摊招商部区办公室每月管理费用在受益店之间按月净收入分摊。2.3. 招商部直接费用3. 人事费用招商部区办公室每月人事费用在受益店之间按月净收入分摊。4. 折旧费用招商部资产包括: 直接购买的资产24、 由于出租店铺与店存在公共使用面积，根据比例列支的资产。6. 标准会计分录应收租金:Dr : 24000000 CNBXXX with OIK Cr : 57X00000 CNBXXX 31800 计提营业税：Dr : 57X00000 CNBXXX Cr : 45210100 CNZXXX 应收水电费 : Dr : 24000000 CNBXXX with OIKCr : 61220000 CNAXXX 03700 Cr: 25200500CN CNAXXX其它费用分摊:Dr : 61520800 CNAXXX 03700 Cr : 61520800 CNBXXX 31800水电费分摊:Dr25、 : 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押金返还:Dr : 34110000 CNBXXX with OIK Cr : 28000XXXCN CNXXXX 7. Flow Chart 流程图7-1 Flow Chart of Tenant Move-in租户进场流程图Controlling Points: 控制要点1, Shopp26、ing Mall must sign leasing contract with every tenant 招商部必须与每个租户签订合同2, Move-in form must be signed by SM manager 进场单必须由招商部经理签字3, A/C must confirm money received before Move-in 财物中心必须在租户进场钱确认已经收到租户的款项4, Security is responsible for move-in form collection 保安部应负责租户进场单的收集5, Shopping mall is responsible 27、for keeping move-in form 招商部负责保存归档进场单Confirm money received in SM account确认招商部帐户已收到租户款项Issue move-in form and sign by SM manager签发进场单并由招商部经理签字Calculate and paste stamp tax annually计算张贴印花税Keep and file Contract保存归档合同Store Construction and Security Check and sign门店维修和保安核查签字Move in store进场Put money to 28、SM bank account according to contract将款项汇入合同上的招商部帐户JV accounting center合资公司财物中心Send original contract to JV accounting center将合同发给财物中心Sign leasing contract with tenant 与租户签订租赁合同Shopping Mall招商部Shopping Mall Tenant租户Store门店 Check the move in form and sign检查进场单并签字7-2 Flow Chart of Tenant Move-out租户退场流29、程图Controlling Points: 控制要点1, Shopping mall should be in charge of check-account with tenant 招商部负责核查租户帐户2, Move-out form must be signed by Shopping mall manager 退场通知单必须由招商部经理签字3, A/C must confirm Shopping mall account before move-out (inc. receivable & payable) 财物中心必须在租户退场前确认租户帐户，包括应收和应付款项。4, Securit30、y is responsible for move-out form collection 保安部应负责租户退场单的收集5, Shopping mall is responsible for keeping move-out form.招商部负责保存归档退场单Store Construction and Security Check and sign门店维修和保安核查签字Inform SM to stop contract将款项汇入合同上的招商部帐户Issue move-out form and sign by SM manager将合同发给财物中心Double check and sign on the move-out form确认招商部帐户已收到租户款项Move out store退场JV accounting center合资公司财物中心Check the contract item and other deduction 与租户签订租赁合同Shopping Mall招商部Shopping Mall Tenant租户Store门店Check the move-out form and sign检查退场单并签字