Question 2: What does Jian 'an mean in accounting? Accounting subjects of Jian 'an enterprises: factor system. Financial personnel shall be assessed by the company, but they shall have considerable power and maintain good professional ethics. It is suitable for foreign construction enterprises with many projects. No matter which way is adopted, we should pay attention to strengthening the financial management of the company and the project and give full play to the accounting, supervision and reflection functions of the financial department.
Two, the setting of accounting subjects and accounting content
Construction enterprises have certain particularity, which is very different from most production enterprises. Especially in cost accounting and revenue recognition.
In fact, it is very different from a product sales company. This post only discusses the accounting treatment of construction enterprises stipulated in the construction contract law, and the accounting that is the same as that of production enterprises is not discussed here.
(1) Engineering construction: equivalent to the "production cost" subject of the production enterprise. Mainly accounting for the cost and gross profit of each project. The following settings
"Contract cost" and "gross profit" are two secondary detailed accounts.
1, engineering construction
Contract cost, accounting project contract cost
Under the contract cost, set the following detailed accounts
(1) Labor cost (project/department accounting)
(2) Material cost (project/department accounting)
(3) machinery use fee (project/department accounting)
(4) Other direct costs (project/department accounting)
(5) Subcontracting cost (project/department accounting)
(6) Indirect expenses
Indirect expenses have the following detailed accounts
Salary of management personnel (project/department accounting)
Employee welfare expenses (project/department accounting)
Fixed assets use fee (project/department accounting)
Amortization of low-value consumables (project/department accounting)
Office expenses (project/department accounting)
Travel expenses (project/department accounting)
Property insurance (project/department accounting)
Engineering warranty fee (project/department accounting)
Sewage charges (project/department accounting)
Labor protection fee (project/department accounting)
Inspection and test fee (project/department accounting)
Management fees of other units (project/department accounting)
Material sorting and sporadic freight (project/department accounting)
Material inventory loss and damage (project/department accounting)
Heating fee (project/department accounting)
Other expenses (project/department accounting)
2, project construction-gross profit, accounting project gross profit.
The specific settings are selected according to the needs of the enterprise, and it is not necessary to set these accounting subjects. Especially indirect costs, some of which are unnecessary.
Unable to set.
(2) Mechanical operation
This course is mainly aimed at the expenses incurred by construction enterprises with separate equipment management departments to provide equipment for each project.
On-site accounting of internal settlement. Equivalent to the "auxiliary production cost" subject of manufacturing unemployment. Conditional units can establish stand-alone accounting for the company's equipment, accurately accounting for the consumption cost of each large or major equipment and each machine shift.
In general, the following detailed accounts should be set up:
Wages and Surcharges (Department/Equipment Accounting)
Fuel and Power (Department/Equipment Accounting)
Depreciation expense (department/equipment accounting)
Spare parts and maintenance costs (department/
Equipment accounting)
Indirect expenses (department/equipment accounting)
(iii) Accounts receivable
1. Accounts receivable (calculated by the current unit) are calculated according to the project progress report or settlement accounts receivable.
2. Accounts receivable (calculated by current units) are used to calculate the product sales accounts receivable by construction enterprises.
3. According to the contract and the owner's settlement of the project quality guarantee fund, it is best to set an expiration date for the quality guarantee fund receivable (accounting by the current unit).
4) Accounts payable 1, purchase payment payable (calculated by current unit), purchase payment payable, equipment payment payable, etc.
2, payable to the subcontract (current unit accounting) accounting payable to the subcontract works.
3, is expected to accounts payable (accounting) accounting is expected to enter an account of the money (including material is expected to enter an account and the subcontract works is expected to enter an account
Accounting).
4. The quality deposit payable (calculated by current company) is used to calculate the quality deposit payable to subcontractors, and it is better to set the expiration date.
(5) project settlement
(The unit project accounting in this period) is based on the owner's progress report, visa information or the amount of project settlement.
(six) the main business income (manual account can not need the following detailed accounts, just set up detailed accounts according to the project)
1. Set the following detailed accounts under the target cost (
1) labor cost (project ... >>
Question 3: What do you mean by Jian 'an expenses? Jian 'an costs (construction and installation costs) are composed of direct costs, indirect costs, profits and taxes according to the composition of construction and installation costs.
(1) Labor cost: refers to various expenses paid to production workers engaged in construction and installation projects and workers of affiliated production units according to the provisions on the composition of total wages. The contents include:
1. Hourly wage or piece-rate wage: refers to the labor remuneration paid to individuals according to the hourly wage standard, working hours or piece-rate price of work done.
2. Bonus: refers to the labor remuneration paid to individuals for overwork and income increase and expenditure reduction. Such as saving prize, labor competition prize, etc.
3. Subsidies: refers to subsidies paid to individuals for special reasons such as compensating employees for special or extra labor consumption, and price subsidies paid to individuals to ensure that employees' wage levels are not affected by prices. Such as mobile construction allowance, special area construction allowance, temporary allowance for high temperature (cold) operation, overhead allowance, etc.
4. Overtime pay: refers to overtime pay paid for working on legal holidays and overtime pay paid for working on legal holidays.
5. Wages paid under special circumstances: refers to wages paid according to the hourly wage standard or a certain proportion of the hourly wage standard due to illness, work injury, maternity leave, family planning leave, funeral leave, family leave, regular leave, suspension from school, fulfillment of national or social obligations and other reasons.
(2) Material cost: refers to the cost of raw materials, auxiliary materials, components, spare parts, semi-finished products or finished products, engineering equipment, etc. consumed in the construction process. The contents include:
1. Original price of materials: refers to the ex-factory price or supplier price of materials and engineering equipment.
2. Freight and miscellaneous expenses: refers to all expenses incurred when materials and engineering equipment are transported from the source to the on-site warehouse or designated stacking place.
3. Transportation loss fee: refers to the inevitable loss of materials during transportation and loading and unloading.
4. Purchasing storage fee: refers to all expenses required by the organization in the process of purchasing, supplying and storing materials and engineering equipment. Including purchase fee, storage fee, site storage fee and storage loss.
Engineering equipment refers to mechanical and electrical equipment, metal structural equipment, instruments and other similar equipment and devices that constitute or plan to constitute a part of the permanent project.
(3) Construction machine use fee: refers to the construction machine use fee or lease fee incurred in the construction operation.
1. Construction machinery usage fee: expressed by the machine-team consumption of construction machinery multiplied by the machine-team unit price of construction machinery. The unit price of construction machinery machine-team consists of the following seven expenses:
(1) Depreciation expense: refers to the cost of restoring the original value of construction machinery within the specified service life.
(2) Major repair cost: refers to the cost required for construction machinery to carry out necessary major repairs at specified major repair intervals to restore its normal function.
(3) Regular repair cost: refers to the cost of maintenance and temporary troubleshooting of construction machinery at all levels except overhaul. Including the amortization and maintenance costs of replacement equipment, tools and accessories provided randomly to ensure the normal operation of the machinery, the material costs of lubrication and wiping required for daily maintenance when the machinery is running, and the maintenance and maintenance costs when the machinery is stagnant.
(4) Demolition cost and off-site freight: Demolition cost refers to the labor, materials, machinery and trial operation costs required for the installation and demolition of construction machinery (except large machinery) on site, as well as the depreciation, erection and demolition costs of mechanical auxiliary facilities; Off-site freight refers to the transportation, loading and unloading, auxiliary materials and stringing costs of construction machinery from the parking place to the construction site or from one construction site to another.
(5) Labor cost: refers to the labor cost of the driver (fireman) and other operators on board.
(6) Fuel power fee: refers to all kinds of fuel, water and electricity consumed by construction machinery during operation.
(7) Taxes and fees: refers to the vehicle and vessel use tax, insurance premium and annual inspection fee that should be paid for construction machinery in accordance with state regulations.
2. Instrument use fee: refers to the amortization and maintenance expenses of instruments and meters required for engineering construction.
(4) Enterprise management fee: refers to the expenses required by construction and installation enterprises for organizing construction production, operation and management. The contents include:
1. Salary of management personnel: refers to hourly salary, bonus, allowance, overtime pay and salary paid under special circumstances.
2. Office expenses: refers to stationery, paper, accounts, printing, posts and telecommunications, books and newspapers, office software, on-site monitoring, meetings, utilities, boiling water, collective heating and cooling (including on-site temporary dormitory heating and cooling) and other expenses.
3. Travel expenses: refers to the travel expenses, accommodation expenses, local transportation expenses and meal fee of employees on business trips and job transfers ... >>
Question 4: What does Jian 'an Office mean? Deputy departmental level 1. Chen Jian' an is currently the director of the Emergency Office of the General Office of the State Council, and he belongs to the department-level cadre of the State Council; 2. Therefore, Chen Jian 'an is now a deputy ministerial-level leading cadre.
Question 5: What does Jian 'an Enterprise mean? Construction and installation enterprises.
The so-called Jian 'an enterprise is a consortium of a certain number of people with corresponding qualifications established by actors with legal personality. The composition of Jian 'an enterprises must meet the following conditions: 1. Business license, 2. Qualification certificate, 3. Safety production license, 4. 5. Qualification certificates of relevant personnel. Construction credit manual, etc.
Question 6: What does Jian 'an in the Three Kingdoms mean? Jian 'an was the title of Emperor Xian of the Han Dynasty at the end of the Eastern Han Dynasty, which was 196-220.
Question 7: What does Jian 'an mean? Jian 'an was the fifth title of Emperor Xian in the late Eastern Han Dynasty, from the first year of Jian 'an (AD 196) to the twenty-fifth year of Jian 'an (AD 220). The regime in this period was completely controlled by Cao Cao.
Question 8: What does "Jian 'an Subcontract" mean? Contracting a project is to divide the whole project into several small projects and subcontract them to others.
Question 9: What does Jian 'an Chuhe mean? It should mean to arrive. What is the whole sentence?
Question 10: What does Jian 'an Industry mean? Construction, installation, decoration and repair all belong to Jian 'an industry, and business tax should be paid, and the tax rate of 3% is applicable.