《工程成本核算與分析》課件-合同收入、成本的確認(rèn)與核算

工程收入、成本的確認(rèn)與核算Recognitionandaccountingofengineeringincomeandcosts目錄Contents01“建造合同的結(jié)果能夠可靠地估計(jì)”如何界定Howtodefine"reliablyestimatingtheconsequencesofconstructioncontracts"02如何確定完工進(jìn)度Howtodeterminetheprogressofcompletion03完工百分比法的運(yùn)用Theapplicationofthepercentageofcompletionmethod秉承謹(jǐn)慎性原則Adheretotheprincipleofprudence以權(quán)責(zé)發(fā)生制為依據(jù)Usetheaccrualbasisofaccounting當(dāng)建造合同的結(jié)果能夠可靠估計(jì)時(shí)，應(yīng)根據(jù)完工百分比法，在資產(chǎn)負(fù)債表日確認(rèn)合同收入Therevenuefromcontractsshouldberecognizedonthebalancesheetdatebasedonthepercentageofcompletionmethodwhentheoutcomeoftheconstructioncontractcanbereliablyestimated01“建造合同的結(jié)果能夠可靠地估計(jì)”"Theoutcomeofaconstructioncontract

canbereliablyestimated"如何界定？Howtodefine?一、“建造合同的結(jié)果能夠可靠地估計(jì)”如何界定？I.Howtodefine"whethertheoutcomeofaconstructioncontractcanbereliablyestimated"?1、固定造價(jià)合同的結(jié)果能夠可靠地估計(jì)的條件1.Conditionsunderwhichtheresultsofafixed-pricecontractcanreliablybeestimated（1）合同總收入能夠可靠地計(jì)量(1)Thetotalcontractrevenuecanbereliablymeasured（2）與合同相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)(2)Theeconomicbenefitsassociatedwiththecontractarelikelytoflowintotheenterprise（3）實(shí)際發(fā)生的合同成本能夠清楚地區(qū)分和可靠地計(jì)量(3)Theactualincurredcontractcostscanbeclearlydistinguishedandreliablymeasured（4）合同完工進(jìn)度和為完成合同尚需發(fā)生的成本能夠可靠地確定(4)Thecompletionprogressofthecontractandthecostsyettobeincurredforuncompletedcontractscanbereliablydetermined一、“建造合同的結(jié)果能夠可靠地估計(jì)”如何界定？I.Howtodefine"whethertheoutcomeofaconstructioncontractcanbereliablyestimated"?2、成本加成合同的結(jié)果能夠可靠地估計(jì)的條件2.Conditionsunderwhichtheresultsofcost-pluscontractscanbereliablyestimated①與合同相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)Theeconomicbenefitsassociatedwiththecontractarelikelytoflowintotheenterprise②實(shí)際發(fā)生的合同成本能夠清楚地區(qū)分和可靠地計(jì)量Theactualincurredcontractcostscanbeclearlydistinguishedandreliablymeasured如何確定完工進(jìn)度Howtodeterminetheprogressofcompletion02二、如何確定完工進(jìn)度II.Howtodeterminetheprogressofcompletion建造合同的結(jié)果能夠可靠地估計(jì)時(shí)，完工進(jìn)度的確定Whentheoutcomeofaconstructioncontractcanbereliablyestimated,theprogressofcompletioncanbedetermined完工進(jìn)度確定的方法Methodsfordeterminingprojectcompletionprogress成本法Costmethod①②工作量法Workloadmethod③實(shí)測法Actualmeasurementmethod建造合同的結(jié)果能夠可靠地估計(jì)時(shí)，完工進(jìn)度的確定Whentheoutcomeofaconstructioncontractcanbereliablyestimated,theprogressofcompletioncanbedetermined方法一：成本法MethodI:costmethod含義Meaning計(jì)算公式Calculationformula適用范圍Application二、如何確定完工進(jìn)度II.Howtodeterminetheprogressofcompletion累計(jì)實(shí)際發(fā)生的合同成本占合同預(yù)計(jì)總成本的比例確定Theproportionofaccumulatedactualcontractcoststotheestimatedtotalcontractcosts合同完工進(jìn)度＝累計(jì)實(shí)際發(fā)生的合同成本÷合同預(yù)計(jì)總成本Theprogressofcontractcompletion=theaccumulatedactualcontractcosts÷theestimatedtotalcontractcosts確定合同完工進(jìn)度比較常用的方法Acommonlyusedapproachfordeterminingtheprogressofcontractcompletion建造合同的結(jié)果能夠可靠地估計(jì)時(shí)，完工進(jìn)度的確定Whentheoutcomeofaconstructioncontractcanbereliablyestimated,theprogressofcompletioncanbedetermined方法一：成本法MethodI:costmethod完工進(jìn)度的確定Determinationofcompletionprogress【例5-1題】某建筑公司簽訂了一項(xiàng)合同總金額為1000萬元的建造合同，合同規(guī)定的建設(shè)期為三年。第一年，實(shí)際發(fā)生合同成本300萬元，年末預(yù)計(jì)為完成合同尚需發(fā)生成本520萬元；第二年，實(shí)際發(fā)生合同成本為400萬元，年末預(yù)計(jì)為完成合同尚需發(fā)生成本150萬元，計(jì)算合同完工進(jìn)度。[Example5-1]Theconstructioncompanysignedaconstructioncontractwithatotalamountof10millionyuan,withastipulatedconstructionperiodofthreeyears.Inthefirstyear,theactualincurredcontractcostswere3millionyuan,withanestimatedremainingcostof5.2millionyuantocompletethecontractatyear-end;inthesecondyear,theactualincurredcontractcostswere4millionyuan,withanestimatedremainingcostof1.5millionyuantocompletethecontractatyear-end.Calculatetheprogressofcontractcompletion.二、如何確定完工進(jìn)度II.Howtodeterminetheprogressofcompletion建造合同的結(jié)果能夠可靠地估計(jì)時(shí)，完工進(jìn)度的確定Whentheoutcomeofaconstructioncontractcanbereliablyestimated,theprogressofcompletioncanbedetermined方法一：成本法MethodI:costmethod解析：完工進(jìn)度計(jì)算表【例5-1題】Analysis:CompletionProgressCalculationSheet[Example5-1]完工進(jìn)度的確定Determinationofcompletionprogress單位:萬元Unit:tenthousandyuan年份Year①實(shí)際發(fā)生合同成本①Actualcontractcost②累計(jì)發(fā)生的合同成本②CumulativeContractcost③完成合同尚需發(fā)生成本③Costsexpectedtobeincurredtocompletethecontract④預(yù)計(jì)合同總成本=②+③④Estimatedtotalcontractcost=②+③完工百分比的計(jì)算=②÷④x100%Calculationofpercentageofcompletion=②÷④x100%第一年Year1300300520300+520=820300÷820x100%=37%第二年Year2400300+400=700150300+400+150=850700÷850x100%=82%第一年合同完工進(jìn)度=300/(300+520)*100%=37%Thefirstyearcontractcompletionprogress=300/(300+520)*100%=37%第二年合同完工進(jìn)度=（300+400）/(300+400+150)*100%=700/850=82%Thesecondyearcontractcompletionprogress=（300+400）/(300+400+150)*100%=700/850=82%二、如何確定完工進(jìn)度II.Howtodeterminetheprogressofcompletion建造合同的結(jié)果能夠可靠地估計(jì)時(shí)，完工進(jìn)度的確定Whentheoutcomeofaconstructioncontractcanbereliablyestimated,theprogressofcompletioncanbedetermined方法二：工作量法MethodII:workloadmethod含義Meaning計(jì)算公式Calculationformula適用范圍Application完工進(jìn)度的確定Determinationofcompletionprogress根據(jù)已經(jīng)完成的合同工作量占合同預(yù)計(jì)總工作量的比例確定Determinedaccordingtotheproportionofcompletedcontractworktotheestimatedtotalcontractwork合同完工進(jìn)度＝已經(jīng)完成的合同工作量÷合同預(yù)計(jì)總工作量Contractcompletionprogress=thecompletedcontractworkload÷theestimatedtotalcontractworkload適用于合同工作量容易確定的建造合同，如道路工程、土石方挖掘、砌筑工程等Itappliestoconstructioncontractswherethequantityofworkiseasilydeterminable,suchasroadconstruction,earthworkexcavation,masonrywork,etc.二、如何確定完工進(jìn)度II.Howtodeterminetheprogressofcompletion建造合同的結(jié)果能夠可靠地估計(jì)時(shí)，完工進(jìn)度的確定Whentheoutcomeofaconstructioncontractcanbereliablyestimated,theprogressofcompletioncanbedetermined【例5-2題】某路橋公司簽訂了修建一條200KM

公路的建造合同，合同規(guī)定的總金額為18000

萬元，工期為3

年。該公司第一年修建了70KM，第二年修建了85KM，計(jì)算合同完工進(jìn)度。[Example5-2]TheRoadBridgeCompanyhassignedaconstructioncontracttobuilda200kilometershighway.Thetotalamountspecifiedinthecontractis180millionyuan,withaconstructionperiodof3years.Thecompanyconstructed70kilometersinthefirstyearand85kilometersinthesecondyear.Calculatetheprogressofthecontractcompletion.方法二：工作量法MethodII:workloadmethod完工進(jìn)度的確定Determinationofcompletionprogress二、如何確定完工進(jìn)度II.Howtodeterminetheprogressofcompletion建造合同的結(jié)果能夠可靠地估計(jì)時(shí)，完工進(jìn)度的確定Whentheoutcomeofaconstructioncontractcanbereliablyestimated,theprogressofcompletioncanbedetermined方法二：工作量法MethodII:workloadmethod解析：完工進(jìn)度計(jì)算表【例5-2題】Analysis:CompletionProgressCalculationSheet[Example5-2]完工進(jìn)度的確定Determinationofcompletionprogress單位:KMUnit:kilometer年份Year①已經(jīng)完成的合同工作量①Completedcontractworkload②合同預(yù)計(jì)總工作量②Estimatedtotalcontractworkload完工百分比的計(jì)算=①÷②x100%Calculationofcompletionpercentage=①÷②x100%第一年Year17020070÷200x100%=35%第二年Year270+85=155200155÷200x100%=77.5%第一年合同完工進(jìn)度=70÷200*100%=35%Thefirstyearcontractcompletionprogress=70÷200*100%=35%第二年合同完工進(jìn)度=155÷200*100%=77.5%Thesecondyearcontractcompletionprogress=155÷200*100%=77.5%二、如何確定完工進(jìn)度II.Howtodeterminetheprogressofcompletion建造合同的結(jié)果能夠可靠地估計(jì)時(shí)，完工進(jìn)度的確定Whentheoutcomeofaconstructioncontractcanbereliablyestimated,theprogressofcompletioncanbedetermined方法三：實(shí)測法MethodIII:Actualmeasurementmethod含義Meaning適用范圍Application完工進(jìn)度的測定是專業(yè)人員利用專業(yè)知識所進(jìn)行的一種專業(yè)判斷活動(dòng)Themeasurementofthecompletionprogress

isaprofessionaljudgmentactivitythatrequiresprofessionals

basedontheirexpertise某建筑公司承建一項(xiàng)水下工程，在資產(chǎn)負(fù)債表日，經(jīng)專業(yè)人員現(xiàn)場測定，已完工作量達(dá)合同總工作量的75%，則該合同完工進(jìn)度為75%Aconstructioncompanyundertakesanunderwaterproject,onthebalancesheetdate,afteron-sitemeasurementbyprofessionals,ifthecompletedworkreaches75%ofthetotalcontractedwork,thenthecompletionprogressofthecontractis75%如Forexample根據(jù)實(shí)際測量確定合同完工進(jìn)度的一種特殊的技術(shù)方法Itreferstoaparticulartechnicalapproachtodeterminingtheprogressofcontractcompletionbasedonactualmeasurements適用于合同工作量容易確定的建造合同，如道路工程、土石方挖掘、砌筑工程等Itappliestoconstructioncontractswherethequantityofworkiseasilydeterminable,suchasroadconstruction,earthworkexcavation,masonrywork,etc.二、如何確定完工進(jìn)度II.Howtodeterminetheprogressofcompletion完工百分比法的運(yùn)用Theapplicationofthepercentageofcompletionmethod03建造合同的結(jié)果能夠可靠地估計(jì)時(shí)，合同收入的確定Whentheresultoftheconstructioncontractcanbereliablyestimated,thecontractrevenueshallberecognized如何根據(jù)完工進(jìn)度確定合同收入Howtodeterminethecontractrevenueaccordingtothecompletionprogress三、完工百分比法的運(yùn)用III.ApplicationofPercentageofCompletionMethod當(dāng)期確認(rèn)的合同收入=合同總收入×完工進(jìn)度-以前會(huì)計(jì)期間累計(jì)已確認(rèn)的收入Contractrevenuerecognizedinthecurrentperiod=

totalcontractrevenue×

completionprogress-cumulativerecognizedrevenueinpreviousaccountingperiods截至到當(dāng)期累計(jì)確認(rèn)的合同收入Thecontractrevenuerecognizedcumulativelyuptothecurrentperiod累計(jì)的進(jìn)度Cumulativeprogress建造合同的結(jié)果能夠可靠地估計(jì)時(shí)，合同收入的確定Whentheresultoftheconstructioncontractcanbereliablyestimated,thecontractrevenueshallberecognized如何根據(jù)完工進(jìn)度確定合同收入Howtodeterminethecontractrevenueaccordingtothecompletionprogress當(dāng)期合同收入確認(rèn)計(jì)算表單位:萬元RecognitionandCalculationTableofContractRevenueintheCurrentPeriod

Unit:tenthousandyuan年份Year