一、企业住房基金核算涉及的会计科目企业住房基金包括企业公益金中用于住房方面的资金、住房折旧和住房周转金三个部分。因此,企业住房基金核算应通过“长期借款”、“盈余公积——公益金”、“住房周转金”等科目核算。企业为购建住房等借入的资金通 I. Accounting Items Covered by Corporate Housing Fund Accounting Corporate housing funds include the funds for housing in the corporate public welfare fund, housing depreciation, and housing turnover. Therefore, the enterprise housing fund accounts should be accounted for through such subjects as long-term loans, surplus reserves, public welfare funds, and housing turnover. The funds borrowed by the company for purchase and construction of housing, etc.