《工程成本核算與分析》課件-認識工程成本核算的對象

認識工程成本核算的對象UnderstandingtheObjectsofEngineeringCostAccounting課程導(dǎo)入CourseIntroduction理解如何正確劃清各種成本的界限Understandinghowtoproperlydelineatetheboundariesofvariouscosts企業(yè)發(fā)生的經(jīng)濟業(yè)務(wù)是繁雜且多樣的，但會計核算是精細化，條理清晰的，

Theeconomictransactionsthatoccurwithinabusinessarecomplexanddiverse,butaccountingproceduresaremeticulousandwell-organized,需要會計人員利用專業(yè)知識和辨識能力，分清各種成本的界限。

Thisrequiresaccountantstoutilizeprofessionalknowledgeanddiscernmentabilitiestodistinguishtheboundariesofvariouscosts.一、正確劃清各種成本的界限I.Properlydelineatetheboundariesofvariouscosts劃清應(yīng)計入工程成本和不計入工程成本的界限D(zhuǎn)elineatetheboundarybetweenengineeringcostsandthosenottobeincludedinengineeringcosts1工程成本=對象化的費用EngineeringCost=ObjectifiedCost如果發(fā)生的支出不能計入工程成本，那就屬于管理費用、財務(wù)費用或銷售費用中的某一項。Iftheincurredexpenditurecannotbeincludedinengineeringcosts,thenitfallsunderoneofthecategories:administrativeexpenses,financialexpenses,orsalesexpenses.與建筑施工產(chǎn)品有必然聯(lián)系Thereisaninherentconnectionwithconstructionproducts劃清各個時期的成本界限D(zhuǎn)elineatethecostboundariesforeachperiod2會計期間假設(shè)的存在Theassumedexistenceofanaccountingperiod每個會計期末（一般以一個月為最短會計期間）應(yīng)準確地核算出本期的經(jīng)營成果，包括當(dāng)期的成本支出金額。Attheendofeachaccountingperiod(usuallywithaminimumdurationofonemonth),accurateaccountingofthecurrentperiod'soperatingresultsshouldbecarriedout,includingtheamountofcurrentperiodexpenses.劃清各項工程成本界限D(zhuǎn)elineatetheboundariesforeachengineeringcost3每個單項工程均有獨立的施工預(yù)算，則需要按每個單項工程核算工程成本等。Eachindividualworkhasanindependentconstructionbudget,soitisnecessarytoaccountfortheprojectcostforeachindividualwork.多個工程項目MultipleEngineeringProjects一個工程項目但有多個單項工程Oneengineeringprojectwithmultipleindividualworks實際上是對劃清各項工程成本界限的要求Actually,therequirementhereistodelineatetheboundariesofengineeringcosts劃清已完工工程與未完工程的成本界限D(zhuǎn)elineatethecostboundarybetweencompletedprojectsanduncompletedprojects4有些是陸續(xù)完工，并陸續(xù)交付給建設(shè)單位使用Someofthemhavebeencompletedgraduallyanddeliveredtotheconstructionunitforuse有些是根據(jù)工程承包合同的約定分步分項移交Somearetransferredstepbystepaccordingtotheprovisionsoftheengineeringcontract工程施工是連續(xù)的Constructionworkiscontinuous會計核算是分期間的Accountingisperiod-based已完工程和未完工程之分Thedistinctionbetweencompletedprojectsanduncompletedprojects配比原則Proportionprinciple需要劃清已完工工程與未完工程的成本界限Itisnecessarytodelineatethecostboundariesbetweencompletedanduncompletedprojects劃清收益性支出與資本性支出的界限D(zhuǎn)rawaclearlinebetweenrevenueandcapitalexpenditures5合理劃分資本性支出和收益性支出是準確計算期間損益的重要前提Thereasonabledivisionbetweencapitalexpendituresandrevenueexpendituresisanessentialprerequisiteforaccuratelycalculatingperiodicalprofitsandlosses收益性支出的受益期Thepaybackperiodofrevenueexpenditures當(dāng)年（一個營業(yè)周期）之內(nèi)，因而應(yīng)當(dāng)作為當(dāng)期的成本、費用，直接體現(xiàn)到當(dāng)期的損益之中。Withinthecurrentyear(withinoneoperatingcycle),thereforetheyshouldbetreatedascostsandexpensesofthecurrentperiod,directlyreflectedinthecurrentperiod'sprofitandloss.資本性支出的受益期Thepaybackperiodofcapitalexpenditures跨越幾個年度（多個營業(yè)周期），因而需要在支出發(fā)生的當(dāng)期予以資本化，在其受益期內(nèi)逐期攤銷。Acrossseveralyears(multipleoperatingcycles),thusrequiringcapitalizationintheperiodwhentheexpenditureoccurs,andthengradualamortizationoveritsusefullife.二、工程成本的核算對象II.AccountingObjectofEngineeringCost工程成本的核算對象：Accountingobjectsofengineeringcost:即歸集和分配施工耗費的具體對象。

Thespecificobjectsofcollectingandallocatingconstructionexpenses.合理地確定成本計算對象，是組織工程成本核算的前提。

Thereasonabledeterminationofcostobjectsisaprerequisitefororganizingtheaccountingofengineeringcosts.施工費用的承擔(dān)者Thebearerofconstructionexpenses實際工作中Inactualwork二、工程成本的核算對象II.AccountingObjectofEngineeringCost建造合同是建筑企業(yè)組織工程施工和管理的依據(jù)Theconstructioncontractservesasthebasisfororganizingengineeringconstructionandmanagementbyconstructioncompanies應(yīng)以建造合同為工程成本計算對象Theconstructioncontractshouldbethebasisforcalculatingtheengineeringcost按單項建造合同的單位工程為成本核算對象Theunitworkundertheunitconstructioncontractservesasthecostaccountingobject建筑安裝工程是按設(shè)計圖紙在指定的地點建造的，設(shè)計圖紙一般按單位工程編制。Theconstructionandinstallationengineeringarebuiltatdesignatedlocationsaccordingtothedesigndrawings,whichareusuallypreparedbasedonindividualengineeringunits.三、工程成本核算對象的設(shè)置III.SettingofEngineeringCostAccountingObjects以單項建造合同的單位工程為工程成本計算對象Theunitworkundertheunitconstructioncontractservesastheengineeringcostaccountingobject1計算和確認各單項合同的成本，以利于分析工程預(yù)算和施工合同的完成情況，并為核算合同損益提供依據(jù)。Calculateandconfirmthecostsofeachindividualcontracttofacilitatetheanalysisofprojectbudgetsandthecompletionstatusofconstructioncontracts,andtoprovideabasisforaccountingforcontractprofitsandlosses.以合同分立后的單項資產(chǎn)為工程成本計算對象Theindividualassetsseparatedbycontractaretakenasthebasisforcalculatingengineeringcosts2如果一項建造合同包括建造數(shù)項資產(chǎn)，在同時具備下列條件的情況下，包括有獨立的單項合同處理時：Ifaconstructioncontractincludestheconstructionofseveralassetsandthefollowingconditionsaremetsimultaneously,includingseparateindividualcontracts:（1）每項資產(chǎn)均有獨立的建造計劃，包括有獨立的施工圖預(yù)算。(1)Eachassethasanindependentconstructionplan,includinganindependentconstructiondrawingbudget.（2）建筑企業(yè)與業(yè)主就每項資產(chǎn)單獨進行談判，雙方能夠接受或拒絕與每項資產(chǎn)有關(guān)合同條款。(2)Theconstructioncompanyandtheownernegotiateseparatelyforeachasset,andbothpartiescanacceptorrejectthecontracttermsrelatedtoeachasset.以合同分立后的單項資產(chǎn)為工程成本計算對象Theindividualassetsseparatedbycontractaretakenasthebasisforcalculatingengineeringcosts2（3）每項資產(chǎn)的收入與成本均可單獨辨認，例如每項資產(chǎn)均有單獨的造價和預(yù)算成本。(3)Theincomeandcostsofeachassetcanbeindividuallyidentified,suchaseachassethavingseparateconstructionandbudgetcosts.（4）對該項建造合同進行分立，應(yīng)將分立后的單項資產(chǎn)作為一個成本計算對象，單獨核算其成本，有利于正確計算建造每項資產(chǎn)的損益。(4)Thedivisionoftheconstructioncontractshouldtreatthedividedindividualassetsasseparatecostobjects,accountingfortheircostsseparately,whichisbeneficialforaccuratelycalculatingtheprofitandlossofconstructingeachasset.以合同合并后的一組合同為工程成本計算對象Agroupofcontractsmergedbycontractshallbetheobjectforcalculatingengineeringcosts3如果一組建造合同無論對應(yīng)單個業(yè)主或多個業(yè)主，在同時具備下列條件的情況下，應(yīng)合并為單項合同處理:Ifasetofconstructioncontracts,whethercorrespondingtoasingleownerormultipleowners,meetthefollowingconditionssimultaneously,theyshallbetreatedasasinglecontract:（1）該組合按一攬子交易簽訂。(1)Theportfolioissignedaccordingtoapackagedeal.（2）該組合同密切相關(guān)，每項合同實際上已構(gòu)成綜合利潤率的組成部分。(2)Thecombinationiscloselyrelated,witheachcontracteffectivelyconstitutingacomponentoftheoverallprofitmargin.（3）該組合同同時或依次履行。(3)Thecombinationshallbeperformedsimultaneouslyorsequentially.同一地點同時或依次施工Constructio