Total investment in construction, including: equipment and tools, construction and safety engineering costs, construction and other costs, such as equipment and construction machinery costs literally similar to the use of fees but there are a lot of differences, specifically as follows:
One of the different definitions
A. Equipment acquisition costs for the purchase of the construction project or homemade to meet the standards of fixed assets, equipment, tools, appliances, equipment, tools and appliances. cost.
B. Construction machinery use costs, refers to the construction machinery operation of machinery use costs incurred, as well as machinery dismantling costs and off-site transportation and other costs.
Second, different accounting standards
A. Acquisition or self-made for the construction of fixed assets standard is the service life of more than 1 year, the unit value of 1,000 yuan, 1,500 yuan or 2,000 yuan and other specified limits, the specific standards set by the competent authorities,
New projects and expansion projects in the new workshop to purchase or self-made all the equipment, tools and appliances, regardless of whether they reach the standard of fixed assets, are included in the purchase cost of equipment, tools and appliances.
B. Construction machinery use, labor, road maintenance, installation and removal, handling, fuel, repair, depreciation ...... more inclined to the costs incurred in the construction in progress
Three, bear the main body of the different
A. Equipment purchase cost is the construction side of the acquisition of the cost of the equipment used in the production of the equipment.
B. Construction and construction costs of construction machinery is the construction party to bear the costs incurred to complete the contract for the use of machinery.
Four, different ways of calculating
A. Equipment acquisition costs include the cost of equipment that is clearly included in the list of equipment although below the standard of fixed assets, should be calculated according to the list of planned acquisitions (including specifications, models, quantity of equipment) to be accounted for. The formula is as follows
Equipment acquisition cost = original price of equipment + equipment transportation and miscellaneous expenses
Equipment transportation and miscellaneous expenses are mainly composed of freight and handling charges, packaging costs, equipment supply and marketing department handling fees, procurement and storage costs.
Equipment purchases and domestic equipment purchases and foreign equipment purchases, the specific formula is as follows:
1. Domestic equipment
Equipment original price = ex-factory price (or the price of the place of supply) + packaging costs + handling fees
2. Imported equipment
Imported equipment original price (CIF) = price (FOB) + international freight + international transport Insurance + bank finance charges + foreign trade handling charges + customs duty + value-added tax + consumption tax + commodity inspection tax + quarantine fee + customs supervision charges + vehicle purchase surcharge
In which, international freight = the original currency price of the goods (FOB price) × freight rate
Transportation insurance = [the original currency price of the goods (FOB price) + international freight] ÷ (1 - premium rate) × premium rate
Bank finance charges = RMB price (FOB price) × bank finance charges rate
Foreign trade handling charges = [RMB price (FOB price) + international freight + transportation insurance] × foreign trade handling charges rate
Tariffs = [RMB price (FOB price) + international freight + transportation insurance] × import tariffs rate
VAT = [RMB price (FOB price) + international freight + transportation insurance] ÷ (1 - insurance rate) × import tariff rate
VALUE-ADDED TAX = [RMB price (FOB price) + international freight + transportation insurance] ÷ (1 - insurance premium rate) price (FOB price) + international freight + transportation insurance + customs duty + consumption tax] x VAT rate
Consumption tax = [RMB price (FOB price) + international freight + transportation insurance + customs duty] ÷ (1-consumption tax rate) x consumption tax rate
Commercial inspection fee = [RMB price (FOB price) + international freight + transportation insurance] x commercial inspection fee rate
Quarantine fee = [RMB price (FOB price) + international freight + transportation insurance] x commercial inspection fee rate
Quarantine fee = [RMB price (FOB price) + international freight + transportation insurance] x import tariff rate
Quarantine Fee = [Renminbi price (FOB price) + international freight + transportation insurance] x quarantine fee rate
Imported Vehicle Acquisition Surcharge (IVAS) = [Renminbi price (FOB price) + international freight + transportation insurance + customs duty + consumption tax + value-added tax] x IVAS rate.
B. Construction Machinery Use Fee refers to the machinery use fee incurred for machinery operation, as well as machinery dismantling fee and off-site freight fee.
Construction machinery use fee formula:
Construction machinery use fee = ∑ (construction machinery consumption X machinery unit price)
(a) machinery unit price = class depreciation + class overhaul + class frequent repair + class dismantling and off-site freight costs + class labor costs + class fuel and power costs + class road maintenance and vehicle and vessel use tax
(1) Depreciation: it refers to the time value of the construction machinery to recover its original value and purchase capital successively within the specified service life.
Taiwan depreciation cost = (machinery budget price X (1 - salvage value rate)) ÷ total number of durable shifts
Total number of durable shifts = depreciable life X annual work shifts
(2) Overhaul cost: refers to the cost of the construction machinery to carry out the necessary overhaul in accordance with the specified overhaul interval shifts to return to its normal function.
Taiwan overhaul cost = (one overhaul cost X number of overhauls) ÷ durable total number of shifts
(3) regular repair costs: refers to the construction machinery in addition to overhaul at all levels of maintenance and temporary troubleshooting costs required.
(4) installation and dismantling costs and off-site freight: installation and dismantling costs refers to the construction machinery installation and dismantling at the site of labor, materials, machinery and commissioning costs, as well as depreciation of machinery and auxiliary facilities, erection, dismantling, etc.; off-site freight refers to the construction machinery, as a whole or in parts from the place of parking to the construction site, or by a construction site to another construction site, transportation, loading and unloading, auxiliary materials, and erection and other costs. (b) The cost of transportation, loading and unloading, auxiliary materials and wiring, etc.
(5) Labor cost: the labor cost of the driver (stoker) and other operators on the machine for the working day and the labor cost of the above personnel beyond the annual work shift specified for the construction machinery.
(6) fuel power costs: solid fuel (coal, firewood), liquid fuel (gasoline, diesel) and water, electricity, etc. consumed by construction machinery in running operations.
(7) road maintenance fee and vehicle and vessel use tax: refers to the construction machinery in accordance with state regulations and the relevant departments shall pay road maintenance fee, vehicle and vessel use tax, insurance and annual inspection fees.
Extended information:Construction work in progress (English: construction work in process), refers to the new construction of enterprise assets, alteration, expansion, or technological transformation, equipment renewal and overhaul of the project has not yet been completed engineering expenditure.
Construction work in process is usually "self-operated" and "contracted" in two ways. Self-supporting construction in progress refers to the enterprise to purchase their own engineering materials, construction and management of the project; contracted construction in progress refers to the enterprise through the signing of contracts, by other engineering teams or units contracted to build the project.
I. Construction and installation project cost
Construction and installation project cost consists of direct costs, overhead, profit and taxes.
Construction and installation project cost items:
(a) direct costs construction and installation project direct costs by direct engineering fees and measures
(1) direct engineering fees constitute a variety of costs of the project entity
① labor costs
② material costs
③ construction machinery costs
(2) measures
(2) fees In order to complete the construction of the project, the costs incurred in the construction of the project before and during the construction process of non-engineering items.
①Environmental Protection Fee
②Civilized Construction
③Safety Construction Fee
④Temporary Facilities Fee
⑤Night Construction Fee
⑥Second Handling Fee
⑦Large-scale Mechanical Equipment Entry and Exit and Dismantling Fee
⑧Concrete, Reinforced Concrete Formwork and Structures Fee
⑨ Scaffolding fee
⑩ completed works and equipment protection fee
11 construction drainage, precipitation fee
(2) indirect costs
(1) fees
① engineering sewage fee
② engineering quota determination fee
③ social security fees: a, pension insurance premiums. b, unemployment insurance premiums. c, medical insurance premiums
④Housing Provident Fund
⑤Accidental Injury Insurance for Hazardous Work
(2) Enterprise Management Expenses
①Managerial Salaries
②Office Expenses
③Travel and Transportation Expenses
④Fixed Asset Utilization Fee
⑤Tools and Appliances Utilization Fee
⑥Labor Insurance Fee
⑥Labor Insurance Expenses
⑦Trade Union Expenses
⑥Labor Insurance Expenses
⑦Workers Union Expenses
⑦Labor union expenses⑧Employee education expenses
⑨Property insurance expenses
⑩Financial expenses
11Taxes
12Others
(3)Profit
(4)Taxes
Besides the above expenses, there are also project special expenses during the construction process
II.
It refers to the enterprise according to the special circumstances of the project or the special requirements of the construction unit, in order to complete the construction of units of construction products must be incurred indirect costs, but not included in the direct cost of construction and overhead costs.
When the project has incurred this part of the cost, by the contracting, contracting parties in accordance with the construction organization design and the actual situation of the project or the relevant provisions, through the form of contract confirmation. Project special costs include:
(1) good engineering costs, refers to the owner requires the construction unit to build the quality of the unit project to achieve high quality, good engineering (identified by the quality supervision department) and must increase the cost of the project.
(2) early completion measures, refers to the owner's request for the construction period than the national quota period in advance of completion, in order to complete in advance, the construction company must carry out overtime construction or to take corresponding measures to catch up with the work, which occurs in the work efficiency is reduced, the efficiency of the mechanical operation is reduced as well as an increase in the construction of the cost of lighting, the night meal allowance and to take the measures of catching up with the increase in the cost of measures, and so on.
(3) Remote construction costs, refers to the additional costs required by the enterprise to dispatch construction forces to undertake construction tasks 25 kilometers away from the site (*** accounting company, Agency).
Contents include: staff travel, postage, family leave road expenses, transportation vehicle use costs and other increased costs, as well as staff transfer travel, wages during the transfer of workers, and small and medium-sized machinery, work tools, swing materials and other transportation and miscellaneous costs.
The bidding project does not take into account the cost. Construction projects do need to introduce professional construction teams in other provinces, the project where the construction commission review and approval, and reported to the provincial construction commission for approval before the cost of this item.
(4) civilized construction costs, refers to government documents at all levels of urban construction requirements for civilized construction should be increased in addition to the content of the quota has been included in the cost.
(5) special technical measures fee, refers to the cost of technical measures taken in special conditions or special environment construction. Content includes:
①non-normal construction conditions, the cost of special measures taken;
② special needs of the project, the cost of experiments, tests, etc.;
3 due to environmental protection requirements, costs incurred in the construction process;
4 important products to take special protection measures incurred;
⑤ new materials, new structures, new techniques, new materials, new structures, new techniques. Costs incurred for the construction technical measures taken for new materials, new structures and new techniques.
(6) stopping and harboring labor costs, refers to the costs incurred by the construction unit site stoppage and harboring labor due to the reasons of the construction unit. Stop, nesting costs, including stop, nesting labor costs and maintenance of swing materials, amortization costs and construction machinery stagnation costs and large machinery due to the stagnation of assembly and disassembly and in and out of the field fees.
(7) municipal engineering night construction increase fee.
Three, the construction in progress accounting treatment:
(a) the enterprise outsourcing construction in progress, credit "bank deposits" and other subjects. The equipment will be delivered to the contracting enterprise for installation, debit this account (in the installation of equipment), credit "project materials" account.
When settling the project price with the contracting company, according to the supplementary payment of the project, debit this account, credit "bank deposits", "accounts payable" and other accounts.
(b) the enterprise's own construction projects in progress to use engineering materials, the enterprise's raw materials or inventory commodities, debit this account, credit "engineering materials", "raw materials", "inventory commodities "and so on. If plan costing is used, the cost difference should be carried forward at the same time.
If the above matters involve value-added tax (VAT), the corresponding VAT amount should be carried forward.
Employee remuneration for construction in progress shall be debited to this account and credited to "Employee remuneration payable".
Water, electricity, equipment installation, repair, transportation and other labor services provided by the auxiliary production department for the project are debited to this account and credited to the "production costs - auxiliary production costs" and other accounts.
(3) The management fee, land acquisition fee, feasibility study fee, temporary facility fee, notary fee, supervision fee and tax incurred for the construction in progress, etc., shall be debited to this account (amortized expenditure) and credited to "bank deposits" and other accounts.
If the borrowing costs incurred for the construction in progress meet the conditions for capitalization under the guidelines for borrowing costs, they are debited to this account (Amortized Expenditures) and credited to "Long-term Borrowings", "Interest Payable", and other accounts.
When a single project or unit project is scrapped or destroyed due to natural disasters, etc., the net loss after subtracting the value of residual materials and the compensation of the negligent person or insurance company, etc., shall be debited to this account (amortized expenditure) and credited to this account (construction project, installation project, etc.); if all the construction projects are scrapped or destroyed, the net loss shall be debited to the account of "non-operating expenditure--extraordinary loss". --The net loss should be debited to the "non-operating expenses" account and credited to the "extraordinary loss" account.
The net loss of construction materials during the construction period, scrapping and destruction, debit this account (amortized expenditures), credit the "construction materials" account; surplus construction materials or net proceeds of disposal, make the opposite accounting entry.
Costs incurred in the joint load test run of the project under construction are debited to this account (amortized expenditure) and credited to "bank deposits", "raw materials" and other accounts; if the products formed by the test run are sold to the public or transferred to inventory, debit "bank deposits" and "raw materials". If the products resulting from the test run are sold to the public or transferred to inventory goods, debit the accounts of "bank deposits" and "inventory goods" and credit the account of "amortized expenditures".
If the above matter involves VAT, the corresponding VAT amount should be carried forward.
(4) the completion of the construction project has been issued by the remaining materials should be handled for withdrawal procedures, debit the "project materials" account, credit account.
(e) when the construction in progress to achieve the intended state of use, should be calculated to allocate the amortized expenditure, debit this account (xxx project), credit account (amortized expenditure); carry forward the cost of construction in progress, debit "fixed assets" and other subjects, credit account (xxx project).
(f) The drilling and exploration expenditures incurred by the enterprise in the process of oil and gas exploration shall be debited to this account and credited to the accounts of "bank deposits" and "remuneration payable to employees", etc. The expenditure on drilling and exploration shall be credited to "bank deposits" and "remuneration payable to employees".
The drilling and exploration expenditures for the discovery of economically recoverable reserves are debited to the "Oil and Gas Assets" account and credited to this account; the drilling and exploration expenditures for the discovery of economically recoverable reserves are debited to the "Exploration Expenses" account and credited to this account.
Reference:Sogou Wikipedia--Problems related to construction in progress