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      首頁 » 會計知識 » 產線外包進哪個(包工包料承包方式下的建筑施工項目部的怎樣設置?包工包料)

      產線外包進哪個(包工包料承包方式下的建筑施工項目部的怎樣設置?包工包料)

      分類：會計知識 日期：2022-06-30 06:18 瀏覽：7 次

      1.包工包料承包方式下的建筑施工項目部的會計科目怎樣設置?包工包料

      工程施工各明細科目的核算內容 1。

      人工費：是指直接從事建筑安裝工程施工的生產工人開支的各項費用，內容包括： （1）基本工資：是指發(fā)放給生產工人的基本工資。 （2）工資性補貼：是指按規(guī)定標準發(fā)放的物價補貼，煤、燃氣補貼，交通補貼，住房補貼，流動施工津貼等。

      （3）生產工人輔助工資：是指生產工人年有效施工天數(shù)以外非作業(yè)天數(shù)的工資，包括職工學習、培訓期間的工資，調動工作、探親、休假期間的工資，因氣候影響的停工工資，女工哺乳時間的工資，病假在六個月以內的工資及產、婚、喪假期的工資。 （4）職工福利費：是指按規(guī)定標準計提的生產工人福利費（根據生產工人工資總額提取）。

      （5）生產工人勞動保護費：是指按規(guī)定標準發(fā)放的勞動保護用品的購置費及修理費，徒工服裝補貼，防暑降溫費，在有礙身體健康環(huán)境中施工的保健費用等。 （6）企業(yè)應承擔生產工人的養(yǎng)老金、失業(yè)金、生育保險、住房公積金等————新企業(yè)會計準則增加內容 2。

      材料費：是指施工過程中耗費的構成工程實體的原材料、輔助材料、構配件、零件、半成品的費用。內容包括： （1）材料原價（或供應價格）。

      （2）材料運雜費：是指材料自來源地運至工地倉庫或指定堆放地點所發(fā)生的全部費用。 （3）運輸損耗費：是指材料在運輸裝卸過程中不可避免的損耗。

      （4）采購及保管費：是指為組織采購、供應和保管材料過程中所需要的各項費用。 包括： 采購費、倉儲費、工地保管費、倉儲損耗。

      （5）檢驗試驗費：是指對建筑材料、構件和建筑安裝物進行一般鑒定、檢查所發(fā)生的費用，包括自設試驗室進行試驗所耗用的材料和化學藥品等費用。 不包括新結構、新材料的試驗費和建設單位對具有出廠合格證明的材料進行檢驗，對構件做破壞性試驗及其他特殊要求檢驗試驗的費用。

      3。施工機械使用費：是指施工機械作業(yè)所發(fā)生的機械使用費以及機械安拆費和場外運費。

      施工機械臺班單價應由下列七項費用組成： （1）折舊費：指施工機械在規(guī)定的使用年限內，陸續(xù)收回其原值及購置資金的時間價值。 （2）大修理費：指施工機械按規(guī)定的大修理間隔臺班進行必要的大修理，以恢復其正常功能所需的費用。

      （3）經常修理費：指施工機械除大修理以外的各級保養(yǎng)和臨時故障排除所需的費用。包括為保障機械正常運轉所需替換設備與隨機配備工具附具的攤銷和維護費用，機械運轉中日常保養(yǎng)所需潤滑與擦拭的材料費用及機械停滯期間的維護和保養(yǎng)費用等。

      （4）安拆費及場外運費：安拆費指施工機械在現(xiàn)場進行安裝與拆卸所需的人工、材料、機械和試運轉費用以及機械輔助設施的折舊、搭設、拆除等費用；場外運費指施工機械整體或分體自停放地點運至施工現(xiàn)場或由一施工地點運至另一施工地點的運輸、裝卸、輔助材料及架線等費用。 （5）人工費：指機上司機（司爐）和其他操作人員的工作日人工費及上述人員在施工機械規(guī)定的年工作臺班以外的人工費。

      （6）燃料動力費：指施工機械在運轉作業(yè)中所消耗的固體燃料（煤、木柴）、液體燃料（汽油、柴油）及水、電等。 （7）養(yǎng)路費及車船使用稅：指施工機械按照國家規(guī)定和有關部門規(guī)定應繳納的養(yǎng)路費、車船使用稅、保險費及年檢費等。

      設置了“機械作業(yè)”科目的機械使用費為企業(yè)設備管理部門向各工程項目部收取的機械臺班費，以上內容只需在“機械作業(yè)”科目中核算即可。 4、其他直接費（在預算上被稱為措施費）是指為完成工程項目施工，發(fā)生于該工程施工前和施工過程中非工程實體項目的費用。

      包括內容： （1） 環(huán)境保護費：是指施工現(xiàn)場為達到環(huán)保部門要求所需要的各項費用。 （2） 文明施工費：是指施工現(xiàn)場文明施工所需要的各項費用。

      （3）安全施工費：是指施工現(xiàn)場安全施工所需要的各項費用。 （4）臨時設施費：是指施工企業(yè)為進行建筑工程施工所必須搭設的生活和生產用的臨時建筑物、構筑物和其他臨時設施費用等。

      臨時設施包括：臨時宿舍、文化福利及公用事業(yè)房屋與構筑物，倉庫、辦公室、加工廠以及規(guī)定范圍內道路、水、電、管線等臨時設施和小型臨時設施。 臨時設施費用包括：臨時設施的搭設、維修、拆除費或攤銷費。

      （5）夜間施工費：是指因夜間施工所發(fā)生的夜班補助費、夜間施工降效、夜間施工照明設備攤銷及照明用電等費用。 （6）二次搬運費：是指因施工場地狹小等特殊情況而發(fā)生的二次搬運費用。

      （7）大型機械設備進出場及安拆費：是指機械整體或分體自停放場地運至施工現(xiàn)場或由一個施工地點運至另一個施工地點，所發(fā)生的機械進出場運輸及轉移費用及機械在施工現(xiàn)場進行安裝、拆卸所需的人工費、材料費、機械費、試運轉費和安裝所需的輔助設施的費用。 （8）混凝土、鋼筋混凝土模板及支架費：是指混凝土施工過程中需要的各種鋼模板、木模板、支架等的支、拆、運輸費用及模板、支架的攤銷（或租賃）費用。

      （9）腳手架費：是指施工需要的各種腳手架搭、拆、運輸費用及腳手架的攤銷（或租賃）費用。 （10）已完工程及設備保護費：是指竣工驗收前，對已完工程及設備進行保護所需費用。

      （11）施工排水、降水費：是指為確保工程在正常條件下施工，采取各種排水、降水措施所發(fā)生的各種費用。 管理人員工資 核算項目。

      2.會計購入待安裝的生產線為什么不計入工程物資而要計入在建工程?

      會計購入待安裝的生產線記入在建工程，不計入工程物資的原因是購買的流水線需要安裝也就是正在安裝的工程，符合在建工程的含義，而工程物資是指用于固定資產建造的建筑材料，如鋼材、水泥、玻璃等。

      工程物資：反映企業(yè)各項工程尚未使用的工程物資的實際成本。本項目應根據“工程物資”科目的期末余額填列。

      在建工程：反映企業(yè)期末各項未完工程的實際支出，包括交付安裝的設備價值。未完建筑安裝工程已經耗用的材料、工資和費用支出、預付出包工 程的價款、已經建筑安裝完畢但尚未交付使用的工程等的可收回金額。

      本項目應根據“在建工程”科目的期末金額，減去“在建工程減值準備”科目期末余額后的金額填列。

      會計科目,線外

      3.勞務派遣公司賬務處理（會計分錄）

      勞務派遣公司，主要是中介服務，日常會計主要是核算業(yè)務收入、主營業(yè)務成本（支出）、管理費用。

      用到的科目主要有：1、與資產負債表有關的主要有：現(xiàn)金、銀行存款、應收賬款、其他應收款、固定資產、應付工資（或應付職工薪酬）、應交稅費、實收資本、未分配利潤。還有可能用到材料、應付賬款、其他應付款等科目。

      2 、與利潤表有關的主要有：主營業(yè)務收入、主營業(yè)務成本、管理費用、財務費用、本年利潤。還有可能用到其他業(yè)務收入、其他業(yè)務支出、營業(yè)外收入、營業(yè)外支出、營業(yè)稅金及附加等科目。

      主要賬務處理：1、收到用工單位轉來的工資借：現(xiàn)金（銀行存款） 貸：其他應收款（其他應付款）2、代發(fā)工資支付借：其他應收款（其他應付款） 貸：現(xiàn)金（銀行存款）3、收到勞務費，開具發(fā)票借：銀行存款貸：主營業(yè)務收入4、計提勞務派遣人員工資及企業(yè)承擔的社保和住房公積金借：主營業(yè)務成本貸：應付職工薪酬（薪金、社保、住房公積金）5、支付派遣人員的工資借：應付職工薪酬（薪金）貸：庫存現(xiàn)金6、其他應付款（個人承擔的社保和公積金、應交稅費、繳納社保和公積金）借：應付職工薪酬（社保、住房公積金、其他應付款——個人承擔的社保和公積金）貸：銀行存款7、計提營業(yè)稅和附加稅費借：營業(yè)稅金及附加貸：應交稅費（營業(yè)稅、城建稅、教育費附加）擴展資料：勞務派遣又稱人才派遣、人才租賃、勞動派遣、勞動力租賃，是指由勞務派遣機構與派遣勞工訂立勞動合同，由要派企業(yè)（實際用工單位）向派遣勞工給付勞務報酬，勞動合同關系存在于勞務派遣機構與派遣勞工之間，但勞動力給付的事實則發(fā)生于派遣勞工與要派企業(yè)（實際用工單位）之間。一般經省市勞動人事部門廳批準可成立專業(yè)的人力資源服務公司，主營業(yè)務有人力資源外包，人力資源派遣以及通過招聘網為 企業(yè)提供人才的供應信息，為個人提供求職登記，推薦工作；同時也為企業(yè)提供代理招聘會的舉辦，法律法規(guī)的咨詢等工作。

      勞務派遣公司經營服務四大基本原則：1、雇員租賃勞務派遣的本質是雇員租賃，“派遣”一詞并不適用于解釋勞務派遣經營活動的法律關系和業(yè)務特征。“租賃”一詞卻能概括勞務派遣所有業(yè)務特征，并合理解讀勞務派遣復雜的三方法律關系。

      租賃與雇傭一樣更適用于解釋勞動力與工作單位之間的法律關系。以生產線承包為特征的勞務外包合作，因為不存在租賃關系而并非勞務派遣，也不適宜簽訂勞務派遣合同。

      2、同工同酬現(xiàn)行法律制度規(guī)定勞務派遣用工單位，應當實行同工同酬制度，但人社部相關司局負責人確表示，雖然勞務派遣職工享有與用工單位的勞動者同工同酬的權利，但同工同酬不包括福利和社會保險。同工同酬可以簡單地理解為，相同崗位、相同等級的員工，應該執(zhí)行同等工資待遇標準。

      但這樣就容易被異化為，用工單位應對同工同酬的一種對策。3、拒絕墊付現(xiàn)行法律制度明確了勞務派遣三方法律關系中，用工單位應當實際承擔派遣員工工資和社保費用。

      這就是勞務派遣公司不墊付原則的法律基礎，也就是說派遣公司不為用工單位墊付派遣員工工資和社保費用。一旦派遣公司不能堅持原則，為用工單位墊付上述費用，也就意味著無形中極大地增加自身的經營風險。

      4、受益歸責《侵權責任法》規(guī)定：“派遣員工因執(zhí)行工作任務造成他人損害的，由接受勞務派遣的用工單位承擔侵權責任；勞務派遣單位有過錯的，承擔相應的補充責任。”“誰用工，誰受益”是一種普通常識，“誰受益，誰擔責”則是利益義務對等的基本原則。

      派遣員工一旦出現(xiàn)工傷事故，工傷保險待遇賠償不足部分則應由真正用工受益方即用工單位負責承擔。參考資料：勞務派遣-百度百科。

      4.

      如果是企業(yè)另外建造磚廠（非單獨核算），則會計分錄如下：

      1、購買鋼材等物資時：借：工程物資—專用材料（鋼材水泥磚等）貸：庫存現(xiàn)金

      2、購買裝卸機時，借：工程物資—專用設備 貸：應付賬款—某公司 支付調查費等，

      借：在建工程—管理費用 貸：銀行存款

      3、現(xiàn)金支付挖土方費用，借：在建工程—建筑工程 貸：庫存現(xiàn)金

      計提租金時， 借：在建工程—建筑工程 貸：應付賬款—某單位

      4、現(xiàn)金支付挖掘機柴油時，借：在建工程—建筑工程 貸：庫存現(xiàn)金

      5、購買材料下車費，借：工程物資—專用物資 貸：庫存現(xiàn)金

      6、購買焊機等，借：工程物資—專用設備 貸：庫存現(xiàn)金

      7、購買工程用消耗材料，借：在建工程—專用材料 貸：庫存現(xiàn)金

      材料領用時，借：在建工程—建筑工程 貸：在建工程—工程物資

      8、支付線路安裝費，借：在建工程—安裝工程 貸：庫存現(xiàn)金

      9、供水工程款時，借：在建工程—建設工程 貸：庫存現(xiàn)金

      10、支付設計費時，借：在建工程—管理費 貸：銀行存款

      11、購入生產設備時，借：在建工程—專用設備 貸：銀行存款

      12、借入流動資金時，借：銀行存款 貸：其他應付款—某單位

      13、支付注冊手續(xù)費時，借：管理費用—其他 貸：庫存現(xiàn)金

      14、支付手續(xù)費時，借：財務費用—手續(xù)費 貸：銀行存款

      15、預繳稅金時，借：應付稅費—（應交增值稅、應交所得稅）貸：銀行存款

      16、繳納印花稅時，借：管理費用—稅金 貸：銀行存款 支付租金時，

      借：在建工程—建設工程 貸：其他應付款—某單位

      17、租用辦公室及購辦公用品時，借—管理費用—租金 借：管理費用—辦公費用 貸：庫存現(xiàn)金 18、支付管理人員工資、工程人工費用時，借：管理費用—薪金費用（員工工資）借：在建工程—建設工程（人工費）貸：庫存現(xiàn)金

      19、爆破費、吊車費時，借：在建工程—建設工程 貸：庫存現(xiàn)金

      20、支付外包建設工程時，借：應付賬款—某單位（工程款）貸：銀行存款

      產線外包進哪個會計科目

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