《工程成本核算與分析》課件-材料費(fèi)的核算內(nèi)容和入庫(kù)成本的計(jì)算

材料費(fèi)用的核算Accountingofmaterialcost01知識(shí)目標(biāo)KnowledgeObjective了解材料費(fèi)用的概念、分類和入庫(kù)Understandtheconcept,classificationandentryofmaterialcosts02能力目標(biāo)Abilityobjective掌握材料費(fèi)用的組成和入庫(kù)成本計(jì)算Masterthecompositionofmaterialexpenseandinventorycostcalculation03素質(zhì)目標(biāo)QualityObjective培養(yǎng)學(xué)生具備誠(chéng)信嚴(yán)謹(jǐn)?shù)穆殬I(yè)素養(yǎng)Developstudentswithintegrityandrigorintheirprofessionaldemeanor核算對(duì)象Accountingobject施工企業(yè)Constructionenterprise主要任務(wù)Maintask工程建設(shè)Engineeringconstruction成本管理重點(diǎn)KeyPointsofCostManagement降低材料的消耗Reducetheconsumptionofmaterials01材料費(fèi)用的內(nèi)容Contentofmaterialcost02材料費(fèi)用的分類Classificationofmaterialcosts03材料費(fèi)用的入庫(kù)Entryofmaterialcost04材料費(fèi)用的賬務(wù)處理Accountingtreatmentofmaterialcost材料費(fèi)用的內(nèi)容Contentofmaterialcost設(shè)想你在振興建筑有限公司上班，該公司最近承接道路建設(shè)項(xiàng)目，在正式施工前，你會(huì)去采購(gòu)哪些材料用于建設(shè)？ImagineyouworkatZhenxingConstructionCo.,Ltd.Thecompanyhasrecentlyundertakenaroadconstructionproject.Beforetheofficialconstructionbegins,whatmaterialswouldyoupurchasefortheconstruction?碎石Crushedstone水泥Cement瀝青Asphalt擋板Barrier腳手架Scaffolding1.原材料1.Rawmaterial材料費(fèi)用的分類Classificationofmaterialcosts主要材料，如鋼筋、水泥、碎石、瀝青等

Mainmaterials,suchassteelbars,cement,crushedstone,asphalt,etc.各種機(jī)械配件

Variousmechanicalparts2.周轉(zhuǎn)材料2.Revolvingmaterial周轉(zhuǎn)材料,如擋板、腳手架等能重復(fù)使用的材料

Revolvingmaterials,reusablematerialssuchasbarriers,scaffolding,etc.低值易耗品

Low-valueconsumables結(jié)構(gòu)件，如預(yù)制件、鋼筋方型架

Structuralcomponentssuchasprefabricatedcomponents,steelbarsquareframes分為Divideinto原材料Rawmaterials周轉(zhuǎn)材料Revolvingmaterial材料費(fèi)用的內(nèi)容Contentofmaterialcost主要包括Mainlyincluding材料原價(jià)Originalpriceofmaterials材料運(yùn)雜費(fèi)Materialhandlingandmiscellaneousfees運(yùn)輸損耗費(fèi)Transportationlossfee采購(gòu)保管費(fèi)Procurementandstoragefee一般是材料的購(gòu)買價(jià)，以供貨單位開(kāi)具的發(fā)票所填制的價(jià)款為準(zhǔn)。Generally,itisthepurchasepriceofthematerials,asindicatedontheinvoiceissuedbythesupplyingunit.1.材料原價(jià)1.Originalpriceofmaterials指材料從來(lái)源地運(yùn)到工地倉(cāng)庫(kù)以前所發(fā)生的全部費(fèi)用。Itreferstoallexpensesincurredintransportingmaterialsfromthesourcetotheconstructionsitewarehouse.2.運(yùn)雜費(fèi)2.Materialhandlingandmiscellaneousfees指材料在運(yùn)輸裝卸過(guò)程中不可避免的損耗。Itreferstotheinevitablelossofmaterialsduringthetransportationandhandlingprocess.3.運(yùn)輸損耗費(fèi)3.Transportationlossfee指企業(yè)材料供應(yīng)部門和倉(cāng)庫(kù)在組織材料采購(gòu)供應(yīng)和保管過(guò)程中所發(fā)生的各項(xiàng)費(fèi)用。Itreferstothevariousexpensesincurredbythematerialsupplydepartmentandwarehouseofanenterpriseduringtheprocessoforganizingmaterialprocurement,supply,andstorage.4.采購(gòu)保管費(fèi)4.Procurementandstoragefee材料費(fèi)用的入庫(kù)Entryofmaterialcost確定外購(gòu)材料的采購(gòu)成本Determinetheprocurementcostofexternallypurchasedmaterials是材料采用實(shí)際成本核算時(shí)，材料的收發(fā)及結(jié)存，無(wú)論總分類核算還是明細(xì)分類核算，均按照實(shí)際成本計(jì)價(jià)。Itreferstovaluingmaterialsattheiractualcostsforboththereceipt,issuance,andinventorybalance.Whetherusinggeneralordetailedclassificationaccounting,materialsarepricedbasedontheiractualcosts.是材料采用計(jì)劃成本核算時(shí)，材料的收發(fā)及結(jié)存，無(wú)論總分類核算還是明細(xì)分類核算，均按照計(jì)劃成本計(jì)價(jià)。Itisusedtoaccountforthereceipt,issue,andinventoryofmaterialswhencalculatingtheplannedcost.Whetherit'sgeneralclassificationaccountingordetailedclassificationaccounting,materialsarevaluedaccordingtotheplannedcost.實(shí)際成本法Actualcostmethod計(jì)劃成本法Plannedcostmethod使用范圍不同Differentthescopeofapplication企業(yè)的規(guī)模小，材料品種規(guī)格不多，收發(fā)不頻繁Small-scaleenterpriseswithfewvarietiesandspecificationsofmaterialsandinfrequenttransactions企業(yè)的規(guī)模大，材料品種規(guī)格多，收發(fā)頻繁Large-scaleenterpriseswithmanyvarietiesandspecificationsofmaterialsandfrequenttransactions材料費(fèi)用的入庫(kù)Entryofmaterialcost采購(gòu)成本Procurementcost=

買價(jià)（不含稅）+

運(yùn)雜費(fèi)（不含稅）-

非合理?yè)p耗（不含稅）=purchaseprice(excludingtax)+transportationcost(excludingtax)-unreasonableloss(excludingtax)20X3年，振興建筑有限公司（一般納稅人）向興達(dá)磚瓦廠（小規(guī)模納稅人）購(gòu)買青磚一批，買價(jià)20600

元（含增值稅）運(yùn)費(fèi)109

元（含增值稅），款均以支付，對(duì)方開(kāi)具增值稅專用發(fā)票。當(dāng)月，青磚運(yùn)到，驗(yàn)收入庫(kù)時(shí)發(fā)現(xiàn)短缺300

塊磚，含稅價(jià)為309

元，其中定額損耗為100

塊磚，試確定該批磚的入庫(kù)成本。In20X3,ZhenxingConstructionCo.,Ltd.(ageneraltaxpayer)purchasedabatchofgreenbricksfromXingdaBrickFactory(asmall-scaletaxpayer)foratotalpriceof20,600yuan(includingvalue-addedtax)plus109yuanforfreight(includingvalue-addedtax).Thepaymentwasmadeinfull,andtheotherpartyissuedaspecialvalue-addedtaxinvoice.Inthesamemonth,whenthegreenbricksarrivedandwerecheckedintothewarehouse,itwasfoundthattherewasashortageof300bricks,withapriceincludingtax309yuan,andthespecifiedlosswas100bricks.Pleasedeterminethecostofthisbatchofbricksuponentryintothewarehouse.例題Example第一步：價(jià)稅分離Step1:Separatepriceandtax材料費(fèi)用的入庫(kù)Entryofmaterialcost供貨商是小規(guī)模納稅人，其材料的增值稅稅率為3%

，運(yùn)輸費(fèi)的增值稅稅率為9%Thesupplierisasmall-scaletaxpayer.Thevalue-addedtaxratefortheirmaterialsis3%,andtheVATratefortransportationfeesis9%不含稅價(jià)Priceexcludingtax=含稅價(jià)/（??+

增值稅稅率）=tax-inclusiveprice/(1+VATrate)材料費(fèi)用的入庫(kù)Entryofmaterialcost2張發(fā)票：材料20600

元+運(yùn)費(fèi)109

元（含稅價(jià)）2invoices:Materials20600yuan+Shippingfee109yuan(tax-inclusiveprice)買價(jià)20000

元Purchaseprice20,000yuan運(yùn)費(fèi)100

元Freight100yuan合計(jì)：20100

元Total:20100yuan買價(jià)的稅600

元Taxonthepurchaseprice600yuan運(yùn)費(fèi)的稅9

元Taxonthefreight9yuan合計(jì)：609

元Total:609yuan第一步：價(jià)稅分離Step1:Separatepriceandtax不含稅材料成本Tax-exclusivematerialcost增值稅VAT材料費(fèi)用的入庫(kù)Entryofmaterialcost一共損耗：300塊磚，309元（含稅）Totalloss:300bricks,309yuan(taxinclusive)定額損耗：100塊磚Specifiedloss:100bricks非定額損耗：200塊磚Non-quotaloss:200bricks合理Reasonable不合理Unreasonable第二步：分離合理?yè)p耗與非合理?yè)p耗Step2:Separatereasonablelossandunreasonableloss材料費(fèi)用的入庫(kù)Entryofmaterialcost第三步：價(jià)稅分離損耗Step3:Separatethetaxandpriceforloss該批磚的成本Costofthisbatchofbricks=20000+100-200=19900元=20000+100-200=19900yuan一共損耗：300

塊磚，309

元（含稅）Totalloss:300bricks,309yuan(taxinclusive)不含稅材料成本：300

元Tax-exclusivematerialcost:300yuan增值稅：9

元Value-addedtax:9yuan合理?yè)p耗：100

元Reasonableloss:100yuan不合理?yè)p耗：200

元Unreasonableloss:200yuan單位磚塊成本=300/300=1Brickunitcost=300/300=1材料費(fèi)用的賬務(wù)處理Accountingtreatmentofmaterialcost借方Debit貸方Credit購(gòu)買并驗(yàn)收入庫(kù)Purchaseandacceptanceintoinventory原材料Rawmaterials已付款Paid銀行存款Bankdeposit購(gòu)買后沒(méi)有驗(yàn)收入庫(kù)Noacceptanceintoinventoryafterpurchase在途物資Materialsintransit未付款Notpaid應(yīng)付賬款A(yù)ccountspayable有材料損耗MaterialLoss待處理財(cái)產(chǎn)損溢Unsettledassetsprofitandloss預(yù)付款A(yù)dvancepayment預(yù)付賬款Prepayment材料費(fèi)用的賬務(wù)處理Accountingtreatmentofmaterialcost借方Debit貸方Credit購(gòu)買并驗(yàn)收入庫(kù)Purchaseandacceptanceintoinventory原材料Rawmaterials已付款Paid銀行存款Bankdeposit購(gòu)買后沒(méi)有驗(yàn)收入庫(kù)Noacceptanceintoinventoryafterpurchase在途物資Materialsintransit未付款Notpaid應(yīng)付賬款A(yù)ccountspayable有材料損耗MaterialLoss待處理財(cái)產(chǎn)損溢Unsettledassetsprofitandloss預(yù)付款A(yù)dvancepayment預(yù)付賬款Prepayment借:Debit:在途物資Materialsintransit20100——應(yīng)交增值稅（進(jìn)項(xiàng)稅額）609--VATpayable(inputtax)609應(yīng)交稅費(fèi)Taxespayable貸:Credit:銀行存款Bankdeposit20709第一步