《工程成本核算与分析》课件-其他直接费、间接费实训案例分析

间接费用实训案例分析IndirectCostPracticalCaseAnalysis目标Objective01知识目标KnowledgeObjective掌握施工间接费用核算的方法Mastertheaccountingmethodofconstructionindirectcost02能力目标Abilityobjective能够进行施工间接费用的归集和分配Beabletocollectandallocatetheconstructionindirectcost03素质目标QualityObjective培养“心中有数、手中有度、行之有方”的职业品德Cultivateprofessionalethicsof"knowinginmind,controllinginhand,andproceedinginorder"机械费的经济业务Theeconomicoperationofmechanicalcosts间接费用的归集Aggregationofindirectcost间接费用的分配Allocationofindirectcost案例介绍CaseIntroduction某月，振兴建筑有限公司受县政府委托承担某乡村振兴项目，涵盖道路工程和码头工程两项施工任务。Inacertainmonth,ZhenxingConstructionCo.,Ltd.wascommissionedbythecountygovernmenttoundertakearuralrevitalizationproject,whichincludestwoconstructiontasks:roadengineeringandwharfengineering.借:Debit:合同履约成本Contractperformancecosts——道路工程（制造费用）2230–Roadengineering(manufacturingexpense)2230——码头工程（制造费用）1530–Dockengineering(manufacturingexpense)1530——间接费用（水电费）100-Indirectcost(waterandelectricityexpenses)100贷:Credit:银行存款Bankdeposit——银行存款3860--Bankdeposit38601.施工耗用水电费3860元（银行存款支付），其中道路工程耗用2230元，码头工程耗用1530元，项目管理耗用100

元。1.Theconstructionconsumedelectricityandwatercosting3860

yuan(paidfromthebankdeposit).Amongthese,

2230yuanwasspentonroadengineering,1530

yuanondockengineering,and100yuanonprojectmanagement.会计分录Accountingentry案例介绍CaseIntroduction借:Debit:合同履约成本Contractperformancecosts——间接费用（折旧修理费）32100–Indirectcost(depreciationandrepairexpenses)32100贷:Credit:累计折旧Accumulateddepreciation——其他固定资产（办公设备）32100–Otherfixedassets(officeequipment)321002.计提项目管理的办公设备折旧费32100元2.Thedepreciationexpenseforofficeequipmentrelatedtoprojectmanagementamountedto32100

yuan会计分录Accountingentry借:Debit:合同履约成本Contractperformancecosts——间接费用（差旅费）12000-Indirectcosts(travelexpense)12000贷:Credit:库存现金Cashonhand120003.以现金报销施工管理人员的差旅费12000元3.Reimburseconstructionmanagementpersonnel'stravelexpensesof12000

yuanincash会计分录Accountingentry案例介绍CaseIntroduction借:Debit:合同履约成本Contractperformancecosts——间接费用（排污费）10000-Indirectcosts(pollutionfee)100005.支付排污费5.Paymentofpollutionfee贷:Credit:库存现金Cashonhand100004.施工项目办公室报销办公用品3000元。劳保用品8000元，设备修理费600

元。4.Theconstructionprojectofficereimbursedofficesuppliesfor3000

yuan.Laborprotectionsuppliesfor8000

yuan,andequipmentrepaircostsfor600

yuan.上述费用通过银行转账支付。Allabovefeeswerepaidviabanktransfer.4.报销办公用品4.Reimbursementofofficesupplies借:Debit:合同履约成本Contractperformancecosts——间接费用（办公费）3000-Indirectcosts(officeexpenses)3000——间接费用（劳保费）8000-Indirectcosts(laborprotectionsuppliesfee)8000——间接费用（折旧修理费）600-Indirectexpenses(depreciationandrepairexpenses)600贷:Credit:银行存款Bankdeposit——银行存款11600--Bankdeposit116005.以银行存款支付排污费10000元5.Payapollutionfeeof10,000yuanwithabankdeposit案例介绍CaseIntroduction归集Collection业务1：Business1:间接费用Indirectexpenses=

100+32100+12000+3000+8000+600+10000=65800（元）=

100+32100+12000+3000+8000+600+10000=

65800(yuan)“心中有数”"Aclearidea"“手中有度”"Asenseofproportion"“度”指分配标准"Sense"referstotheallocationstandard归集Collection业务1：Business1:对间接费用进行分配时要做到Whenallocatingindirectcosts,ensurethat

间接费用分配表IndirectCostAllocationTable编制单位：振兴建筑有限公司年

月

日

单位：元

Preparedby:ZhenxingConstructionCo.,Ltd.

MM/DD/YY

Unit:yuan财务主管：

复核：

记账：

制表：FinancialSupervisor:

Reviewer:

Bookkeeper:

Preparedby:工程项目Engineeringproject分配标准Allocationstandard分配率（保留四位有效小数）Allocationrate(retainfoursignificantfigures)分配金额（保留两位小数）Allocationamount(retaintwodecimalplaces)道路工程Roadengineering2222550.74=65800/5016118.00=0.0131=0.0131×2222550.74=29115.41码头工程Wharfengineering2793567.26=65800.00-29115.41=36684.59合计Total5016118.0065800.00分配Allocation业务2：Business2:1.分配时应当使用的是当期发生的直接费用，而不是累计直接费用1.Whenallocating,thedirectcostsincurredinthecurrentperiodshouldbeused,ratherthantheaccumulateddirectcosts2.分配率保留了小数位，因此在计算码头工程分配到的间接费用时，需要用倒挤法2.Duetotheretentionofdecimalplacesintheallocationrate,theindirectcostsallocatedtothedockprojectneedtobecalculatedusingthereversesqueezemethod“行之有方”"Asystematicmanner"做会计工作必须合法合规Accountingworkmustbeinalegalandcompliantmanne