I. Different definitions
A. Equipment purchase fee refers to the cost of equipment, tools and appliances purchased or made by oneself for construction projects that meet the standards of fixed assets.
B, construction machinery use fee refers to the use fee of construction machinery, as well as the cost of mechanical installation, demolition and off-site transportation.
Second, accounting standards are different.
A. The standard for outsourced or self-made fixed assets used in engineering construction is that the service life is above 1 year, and the unit value is above the specified limit of 1 10,000 yuan,10.5 million yuan or 2,000 yuan. Specific standards shall be stipulated by the competent department.
Equipment, tools and appliances purchased or made by new workshops of new projects and expansion projects, regardless of whether they meet the standards of fixed assets, are included in the equipment and tools purchase fee.
B construction machinery use fee, labor fee, road maintenance fee, installation fee, loading and unloading fee, fuel fee, repair fee and depreciation fee often occur in construction projects.
Third, the undertaker is different.
A. Equipment purchase fee refers to the equipment purchased by the construction party for production.
B the construction machinery use fee in the construction and installation engineering fee is the cost incurred by the construction party to complete the contract.
Fourth, the calculation method is different.
A. Equipment purchase expenses include the expenses of equipment which are lower than the standard of fixed assets but clearly listed in the equipment list, and shall be accounted and recorded according to the planned purchase list (including the specifications, models and quantities of equipment). The calculation formula is as follows
Equipment purchase fee = original price of equipment+transportation and miscellaneous expenses of equipment
Equipment transportation and miscellaneous fees are mainly composed of transportation and miscellaneous fees, packaging fees, handling fees of equipment supply and marketing departments, and procurement and storage fees.
Equipment procurement includes domestic equipment procurement and foreign equipment procurement. The specific calculation formula is as follows:
1. Household equipment
Original price of equipment = ex-factory price (or price at the place of supply)+packaging fee+handling fee.
2. Imported equipment
Original price of imported equipment (CIF)= FOB)+ international freight+international transportation insurance+bank finance+foreign trade fee+customs duty+value-added tax+consumption tax+commodity inspection tax+quarantine fee+customs supervision fee+vehicle purchase surcharge.
Among them, international freight = original currency price (FOB price) × freight rate.
Transportation insurance premium = [original currency price (FOB price)+international freight ]⊙( 1- insurance rate) × insurance rate.
Bank finance expense = RMB price (FOB) × bank finance expense rate
Foreign trade commission = [RMB price (FOB price)+international freight+transportation insurance premium] × foreign trade commission rate.
Tariff = [RMB price (FOB price)+international freight+transportation insurance premium] × import tariff rate.
VAT = [RMB price (FOB price)+international freight+transportation insurance+customs duty+consumption tax] × VAT rate.
Consumption tax = [RMB price (FOB price)+international freight+transportation insurance premium+customs duty ]↓( 1- consumption tax rate) × consumption tax rate.
Commodity inspection fee = [RMB price (FOB price)+international freight+transportation insurance premium] × commodity inspection rate.
Quarantine fee = [RMB price (FOB price)+international freight+transportation insurance premium] × quarantine rate.
Surcharge for the purchase of imported vehicles = [RMB price (FOB price)+international freight+transportation insurance+customs duty+consumption tax+value-added tax] × surcharge rate for the purchase of imported vehicles.
B, construction machinery use fee refers to the machinery use fee, machinery installation fee and off-site freight.
The calculation formula of construction machinery use fee is:
Construction machinery use fee = ∑ (machine-team consumption of construction machinery x machine-team unit price)
(a) Machine-team unit price = machine-team depreciation expense+machine-team overhaul expense+machine-team regular repair expense+machine-team disassembly expense and off-site freight+machine-team labor expense+machine-team fuel power expense+machine-team road maintenance fee and vehicle and vessel use tax.
(1) Depreciation expense: refers to the time value of the original value and the purchase and construction funds of construction machinery gradually recovered within the specified service life.
Machine-team depreciation expense = (mechanical budget price X( 1- residual rate)) ÷ Total number of durable machine-teams.
Durable total workbench shifts = depreciation period x years workbench shifts
(2) Major repair cost: refers to the cost required for construction machinery to carry out necessary major repairs at specified major repair intervals to restore its normal function.
Machine-team overhaul cost = (overhaul cost x overhaul times) ÷ Total number of durable machine-teams.
(3) Regular repair cost: refers to the cost of maintenance and temporary troubleshooting of construction machinery at all levels except overhaul.
(4) Demolition cost and off-site freight: Demolition cost refers to the labor, materials, machinery and trial operation costs required for the installation and dismantling of construction machinery on site, as well as the depreciation, erection and dismantling costs of mechanical auxiliary facilities; Off-site freight refers to the transportation, loading and unloading, auxiliary materials and stringing costs of construction machinery from the parking place to the construction site or from one construction site to another.
(5) Labor cost: refers to the working day labor cost of the driver (fireman) and other operators, as well as the labor cost of the above-mentioned personnel outside the annual workbench shift specified by the construction machinery.
(6) Fuel power fee: refers to solid fuel (coal and diesel), liquid fuel (gasoline and diesel), water and electricity. Consumption of construction machinery during operation.
(7) Road maintenance fee and vehicle and vessel use tax: refers to the road maintenance fee, vehicle and vessel use tax, insurance premium and annual inspection fee payable by construction machinery according to the provisions of the state and relevant departments.
Extended information: constructionworkinprocess refers to the unfinished project expenditures such as new construction, reconstruction and expansion of enterprise assets, or technical transformation, equipment renewal and major repair projects.
Projects under construction usually have two ways: "self-supporting" and "contracting out". Self-operated construction in progress refers to the projects that enterprises purchase engineering materials, construct and manage themselves; Construction in progress refers to projects contracted by other engineering teams or units by enterprises through signing contracts.
First, the construction cost.
The cost of construction and installation project consists of direct cost, indirect cost, profit and tax.
Construction and installation project cost project composition:
(1) direct costs The direct costs of construction and installation projects consist of direct engineering costs and measures costs.
(1) The direct engineering cost constitutes the expenses of the engineering entity.
① Labor cost
② Material cost
(3) Construction machinery use fee
(2) The cost of measures refers to the cost of non-engineering entity projects before and during the project construction.
① Environmental protection fee
② Civilized construction
③ Safety construction cost
④ Temporary facilities fee
⑤ Night construction fee
⑥ Secondary handling fee
All landowners large mechanical equipment in and out of the installation and removal costs.
Today concrete, reinforced concrete formwork and support fee.
Pet-name ruby scaffold fee
Attending the completed project and equipment protection fee.
⑾ construction drainage and precipitation fee
(2) Indirect costs
(1) fee
(1) engineering sewage charges
(2) Engineering quota determination fee
3 social security costs: a. endowment insurance. B. unemployment insurance premium. C, medical insurance premium
④ Housing accumulation fund
⑤ Accidental injury insurance for dangerous operations.
(2) Enterprise management fee
(1) management compensation
② Office expenses
③ Travel expenses
④ Use fee of fixed assets
⑤ Tool usage fee
⑥ Labor insurance premium
⑦ Trade union funds
(8) Staff education funds.
Pet-name ruby property insurance
Attending financial expenses
⑾ Taxation
⑿ Others.
(3) Profit
(4) Taxation
In addition to the above expenses, there are also special engineering expenses in the construction process.
Second, the project special expenses
Refers to the indirect costs that an enterprise must incur to complete the unit building products according to the special circumstances of the project or the special requirements of the construction unit, but it is not included in the direct engineering costs and indirect costs.
When this part of the cost occurs in the project, it shall be confirmed by the employer and the contractor in the form of contract according to the actual situation of the construction organization design and the project or relevant regulations. Special engineering costs include:
(1) Excellent project cost refers to the project cost that the owner requires the construction unit to undertake to achieve high-quality and excellent projects (identified by the quality supervision department).
(2) The measure fee for early completion refers to the time limit for a project that the owner requires to complete the national quota in advance. In order to finish the project ahead of schedule, construction enterprises must work overtime or take corresponding measures to catch up with the work, which will reduce the work efficiency, reduce the efficiency of mechanical operation, and increase the cost of construction lighting, dinner allowance and taking measures to catch up with the work.
(3) The construction cost in different places refers to the extra cost that the enterprise needs to send construction forces to the resident (* * * accounting company, engineering office) 25 kilometers away to undertake construction tasks.
The contents include: staff travel expenses, post and telecommunications expenses, family leave expenses, transportation vehicle use fees and other increased expenses, as well as staff dispatch travel expenses, wages of workers during dispatch, transportation and miscellaneous expenses of small and medium-sized machinery, tools and turnover materials, etc.
This fee is not included in the bidding project. If it is really necessary to introduce a professional construction team from other provinces to enter the construction project, the project can be calculated only after it is approved by the local construction Committee and submitted to the provincial construction Committee for approval.
(4) The cost of civilized construction measures refers to the expenses that should be increased in addition to the quota required by government documents at all levels for civilized construction of urban construction.
(5) Special technical measures fee refers to the technical measures fee for construction under special conditions or special environment. The contents include:
(1) The cost of special measures taken under abnormal construction conditions;
(2) The expenses for testing and testing due to the special needs of the project;
(3) Expenses incurred in the process of engineering construction due to environmental protection requirements;
(four) the cost of taking special protection measures for some important products;
(5) the cost of technical measures for the construction of new materials, new structures and new technologies.
(6) Idle expenses refer to the expenses incurred by the construction unit when it stops work or slows down. The downtime expenses include labor expenses, amortization expenses for maintenance of turnover materials, unsalable expenses for construction machinery, unsalable disassembly expenses for large machinery, etc.
(7) Municipal engineering construction at night increases the cost.
Three. Accounting treatment of projects under construction;
(a) the project under construction purchased by the enterprise shall be credited to "bank deposit" and other subjects. When the equipment is delivered to the contracting enterprise for installation, the account shall be debited (at the time of equipment installation) and credited to the account of "engineering materials".
When the project price is settled with the contracting enterprise, the account shall be debited according to the additional project amount, and credited to such subjects as "bank deposit" and "accounts payable".
(II) When an enterprise's self-operated project under construction receives engineering materials, raw materials or goods in stock, it shall debit the subject and credit the subjects of "engineering materials", "raw materials" and "goods in stock". If planned cost accounting is adopted, the cost difference that should be shared should be carried forward at the same time.
If the above matters involve value-added tax, the corresponding value-added tax shall be carried forward.
The employee's salary that should be borne by the project under construction shall be debited to this subject and credited to the subject of "employee's salary payable".
Labor services such as water, electricity, equipment installation, repair and transportation provided by the auxiliary production department for the project shall be debited to this account and credited to "production cost-auxiliary production cost" and other subjects.
(III) Management fees, land acquisition fees, feasibility study fees, temporary facilities fees, notarization fees, supervision fees, taxes payable, etc. incurred in construction projects shall be debited to this account (prepaid expenses) and credited to "bank deposits" and other subjects.
If the borrowing costs incurred in the construction project meet the standard capitalization conditions of borrowing costs, the subjects (deferred expenses) shall be debited and credited to such subjects as "long-term loans" and "interest payable".
If a single project or unit project is scrapped or damaged due to natural disasters and other reasons, the net loss after deducting the value of the remaining materials and compensation from the negligent person or insurance company shall be debited to the account (prepaid expenses) and credited to the account (construction engineering, installation engineering, etc.). ); If all the projects under construction are scrapped or damaged, the "non-operating expenses-extraordinary losses" should be debited according to their net losses and credited to this account.
During the construction period, the net loss of engineering materials due to shortage, scrapping and damage shall be debited to this account (prepaid expenses) and credited to the account of "engineering materials"; Inventory surplus or net income from disposal of engineering materials shall be recorded in the opposite accounting entry.
The expenses incurred in the combined load test run of the project under construction shall be debited to the subject (prepaid expenses) and credited to the subjects such as "bank deposit" and "raw materials"; If the products formed in the trial production are sold to the outside world or converted into inventory goods, the subjects such as "bank deposit" and "inventory goods" shall be debited and credited to this subject (prepaid expenses).
If the above matters involve value-added tax, the corresponding value-added tax shall be carried forward.
(four) the remaining materials that have been taken out after the completion of the construction project shall be debited to the subject of "engineering materials" and credited to this subject when the materials are returned.
(five) when the project under construction reaches the scheduled usable state, calculate and allocate the prepaid expenses, debit the subject (XX project) and credit the subject (prepaid expenses); When carrying forward the cost of construction in progress, debit the subjects such as "fixed assets" and credit this subject (XX project).
(six) the drilling expenses incurred by the enterprise in the process of oil and gas exploration shall be debited to the subject and credited to the subjects such as "bank deposit" and "salary payable to employees".
Belonging to the drilling exploration expenditure for finding proven economic recoverable reserves, debit the subject of "oil and gas assets" and credit this subject; The drilling exploration expenditure belonging to the unproven economically recoverable reserves shall be debited to the subject of "exploration expenditure" and credited to this subject.
Reference: Sogou Encyclopedia-Related Issues under Construction