[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"global_setting:vi":3,"categories:vi":20,"api:\u002Farticles:vi:{\"sort\":\"id:desc\",\"pagination[withCount]\":false,\"filters[slug][$eq]\":\"accounting-for-container-houses\",\"pagination[page]\":1,\"pagination[pageSize]\":1,\"populate[cover]\":true,\"populate[category]\":true}":197,"blog-prev:vi:accounting-for-container-houses:2026-09-16T16:42:09.637Z":239,"blog-next:vi:accounting-for-container-houses:2026-09-16T16:42:09.637Z":243,"api:\u002Farticles:vi:{\"sort\":\"publishedAt:desc\",\"pagination[withCount]\":false,\"fields[0]\":\"title\",\"fields[1]\":\"slug\",\"fields[2]\":\"excerpt\",\"fields[3]\":\"publishedAt\",\"fields[4]\":\"createdAt\",\"populate[cover]\":true,\"filters[slug][$ne]\":\"accounting-for-container-houses\",\"pagination[page]\":1,\"pagination[pageSize]\":4}":252},{"data":4,"meta":19},{"id":5,"documentId":6,"siteName":7,"siteTitle":8,"siteDescription":9,"email":10,"phone":11,"whatsapp":12,"createdAt":13,"updatedAt":14,"publishedAt":15,"locale":16,"address":17,"siteKeywords":18},47,"oa8f3tu3m17iipzazrxrmufk","Nghi Hàng Xuyên Biên","Nhà máy sản xuất nhà tiền chế Yihang _ Nhà container _ Nhà vệ sinh di động _ Nhà lắp ghép nhanh","Nhà tiền chế Yihang là nhà máy sản xuất chuyên nghiệp nhà tiền chế trọn gói, chuyên sản xuất nhà container, nhà container lắp ghép, nhà vệ sinh di động. Nhà máy cung cấp trực tiếp từ nguồn gốc, hỗ trợ sản xuất theo yêu cầu, lắp đặt nhanh chóng, tháo lắp tái sử dụng, ứng dụng rộng rãi trong các công trình xây dựng tạm, văn phòng ngoài trời, nhà ở tạm thời, các khu du lịch, chất lượng đảm bảo, tiến độ nhanh chóng, nhận sản xuất theo yêu cầu các công trình nhà tiền chế trong và ngoài nước.","xianglele@ehang-cross.com","+8619092593611 ","8619092593611 ","2026-08-17T15:42:51.402Z","2026-09-21T15:23:32.374Z","2026-09-21T15:23:32.427Z","vi","Zhejiang, China","Nhà Xưởng nhà tiền chế Yihang, nhà container, nhà vệ sinh di động, nhà lắp ghép nhanh",{},{"data":21,"meta":192},[22,39,47,55,63,71,78,93,101,109,149],{"id":23,"documentId":24,"name":25,"slug":26,"description":27,"createdAt":28,"updatedAt":28,"publishedAt":29,"locale":16,"parent":30,"children":38,"cover":27},410,"jgl16pgiujilzypxh7w1dvsf","Nhà Container Có Thể Tháo Gỡ Và Bao Bì Bằng Phẳng","flat-pack-and-detachable-container-houses",null,"2026-08-31T14:39:51.955Z","2026-08-31T14:49:28.000Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},550,"r55sewcg5jmiwkpom4lipxas","Nhà Container","container","2026-08-31T14:34:58.099Z","2026-09-08T15:41:11.619Z","2026-09-08T15:41:12.186Z",[],{"id":40,"documentId":41,"name":42,"slug":43,"description":27,"createdAt":44,"updatedAt":44,"publishedAt":29,"locale":16,"parent":45,"children":46,"cover":27},412,"rgxh10ucmzziz0nsnhk2hoeq","Nhà container có thể gập lại và gấp gọn","foldable-folding-container-houses","2026-08-31T14:39:52.813Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":48,"documentId":49,"name":50,"slug":51,"description":27,"createdAt":52,"updatedAt":52,"publishedAt":29,"locale":16,"parent":53,"children":54,"cover":27},414,"oc9q3a05evd1yqknsdqqnr7d","Nhà container có thể mở rộng","expandable-container-houses","2026-08-31T14:39:53.650Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":56,"documentId":57,"name":58,"slug":59,"description":27,"createdAt":60,"updatedAt":60,"publishedAt":29,"locale":16,"parent":61,"children":62,"cover":27},416,"ovwz6cyf18poazkrojb8r4mm","Nhà hình Viên nang Vũ trụ & Cabin Táo","space-capsule-houses-apple-cabins","2026-08-31T14:39:54.517Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":64,"documentId":65,"name":66,"slug":67,"description":27,"createdAt":68,"updatedAt":68,"publishedAt":29,"locale":16,"parent":69,"children":70,"cover":27},418,"fcg0r2nn01zvrruk7snqwji2","Nhà mô-đun & các ngôi nhà tiền chế khác","modular-homes-other-prefab-houses","2026-08-31T14:39:55.299Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":72,"documentId":73,"name":50,"slug":74,"description":27,"createdAt":75,"updatedAt":75,"publishedAt":29,"locale":16,"parent":76,"children":77,"cover":27},420,"tjabq1gzspxnzftyarxqh5m6","iso-shipping-storage-containers","2026-08-31T14:39:56.130Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":79,"documentId":80,"name":81,"slug":82,"description":27,"createdAt":83,"updatedAt":83,"publishedAt":29,"locale":16,"parent":84,"children":92,"cover":27},422,"czl0ibqkzm8vygbfe5qpo2l1","Bồn cầu di động bằng nhựa HDPE","hdpe-plastic-portable-toilets","2026-08-31T14:39:56.915Z",{"id":85,"documentId":86,"name":87,"slug":88,"description":87,"createdAt":89,"updatedAt":90,"publishedAt":91,"locale":16},478,"fu8tuiis68jmi0i5iokdq06e","Nhà vệ sinh di động","mobile-toilet","2026-08-31T14:34:59.884Z","2026-08-31T14:47:44.216Z","2026-08-31T14:47:44.742Z",[],{"id":94,"documentId":95,"name":96,"slug":97,"description":27,"createdAt":98,"updatedAt":98,"publishedAt":29,"locale":16,"parent":99,"children":100,"cover":27},424,"tec69y18rtmmv2tp4tb3y703","Nhà vệ sinh di động có kết cấu hàn","welded-structure-mobile-toilets","2026-08-31T14:39:58.139Z",{"id":85,"documentId":86,"name":87,"slug":88,"description":87,"createdAt":89,"updatedAt":90,"publishedAt":91,"locale":16},[],{"id":102,"documentId":103,"name":104,"slug":105,"description":27,"createdAt":106,"updatedAt":106,"publishedAt":29,"locale":16,"parent":107,"children":108,"cover":27},426,"mllynk5uc89sod5c8ndiqd7j","Nhà vệ sinh di động dạng tấm 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path":27,"size":186,"width":141,"height":141,"sizeInBytes":187},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fthumbnail_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","thumbnail_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61","thumbnail_He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",7.14,7138,"He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61",592.01,"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002FHe0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","2026-08-23T08:54:19.423Z",{"pagination":193},{"page":194,"pageSize":195,"pageCount":194,"total":196},1,100,11,{"data":198,"meta":237},[199],{"id":200,"documentId":201,"title":202,"slug":203,"excerpt":27,"createdAt":204,"updatedAt":204,"publishedAt":205,"locale":206,"content":207,"seo_title":27,"seo_description":27,"seo_keywords":27,"isRecommend":208,"cover":209,"category":27},220616,"rk52y99g9ewbbqujvxo6sih9","Accounting for Container Houses","accounting-for-container-houses","2026-09-16T16:42:09.614Z","2026-09-16T16:42:09.637Z","en","**The accounting for container houses should be completed through aspects such as account classification, accounting procedures, handling of special scenarios, tax treatment, and risk control, based on factors such as purpose, usage cycle, and property ownership. Details are as follows**:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788376180677_v67nch1s_7a0308796e.jpg)\n\n**I. Account Classification**\n1. **Fixed Assets**: Container houses with a usage period exceeding one year, a relatively high unit price (usually exceeding 500 yuan), and reusability are classified under the 'Fixed Assets - Movable Houses\u002FTemporary Buildings' account.\n2. **Temporary Facilities**: Those specifically purchased for a certain engineering project and demolished or scrapped after the project's completion are recorded under the 'Temporary Facilities - Purchase of Temporary Facilities' account.\n3. **Revolving Materials**: Container houses used for a short period (less than one year) and allocated among multiple projects are classified under the 'Revolving Materials - Other Revolving Materials' account.\n4. **Lease Expenses**: Leased container houses are recorded under 'Long-term Prepaid Expenses' or 'Engineering Construction - Contract Costs - Other Direct Expenses' based on the lease term.\n\n**II. Accounting Procedures**\n1. **Purchase Phase**:\n   - One-time Payment: Debit the corresponding account (e.g., Fixed Assets) and credit 'Bank Deposits'.\n   - Installment Payment: Record the down payment under 'Accounts Payable\u002FLong-term Payables' and subsequently transfer it periodically.\n2. **Depreciation or Amortization**:\n   - Fixed Assets: Depreciate over 5-10 years with a residual value rate of 5%. Monthly depreciation is recorded under 'Engineering Construction - Indirect Expenses' or 'Administrative Expenses'.\n   - Temporary Facilities: Amortize over the project duration (e.g., 24 months for a 2-year project) and record under 'Engineering Construction - Contract Costs - Other Direct Expenses'.\n   - Revolving Materials: Use the one-time amortization method or the five-fifths amortization method to allocate costs based on actual project usage.\n3. **Subsequent Expenses**:\n   - Maintenance Expenses: Daily maintenance costs below 500 yuan are directly recorded under 'Engineering Construction - Indirect Expenses'.\n   - Renovation Expenses: Capitalize and incorporate into the original asset value if they enhance functionality or extend lifespan by more than 50% of the original value.\n\n**III. Key Points of Tax Treatment**\n1. **Value-Added Tax**: Input tax can be deducted in full upon purchase with a special invoice (applicable to temporary facilities); lease expenses are deducted at the lease service tax rate.\n2. **Corporate Income Tax**: Depreciation or amortization expenses are deductible before tax. Accelerated depreciation requires filing; losses from scrapping temporary facilities require retaining demolition certificates and residual value disposal documents.\n3. **Property Tax**: Container houses with fixed foundations may be classified as temporary buildings, and some regions require payment based on the residual value of the property. Consult local tax authorities for details.\n\n**IV. Risk Control Recommendations**\n1. **Contract Terms**: Clearly specify property ownership (purchase contracts) or lease type (operating\u002Ffinance lease).\n2. **Evidence Chain Management**: Retain purchase invoices, acceptance certificates, allocation orders, maintenance records, and scrapping approval documents.\n3. **Tax Filing**: When shortening the depreciation period, fill out the 'Asset Accelerated Depreciation and Amortization Schedule' during corporate income tax settlement.\n\n**Common Mistakes**: Directly recording high-value container houses under 'Engineering Construction - Material Expenses' leads to asset loss; mismatching the amortization period of temporary facilities with the project duration (e.g., amortizing over 5 years for a 2-year project).",false,{"id":210,"documentId":211,"name":212,"alternativeText":213,"caption":27,"focalPoint":27,"width":118,"height":118,"formats":214,"hash":233,"ext":121,"mime":124,"size":234,"url":235,"previewUrl":27,"provider":146,"provider_metadata":27,"createdAt":236,"updatedAt":236,"publishedAt":236},15164,"f0wtgro9mgc1392ld0k1yl2c","import_1788376180677_v67nch1s_7a0308796e.jpg","One-Stop Community Convenience Amenities: Compact Apple Cabin Shops Deliver Big 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