外文翻譯---施工企業(yè)工程項目成本核算若干問題研究-會計審計-文庫吧
2025-04-17 09:31 本頁面
【正文】 ilar quantities of a number of smaller units of project, can be bined as a cost accounting object. ⑷ internal independent accounting machinery construction, transport units of its own transport equipment, construction machinery or mechanical operation, the object of its cost accounting to construction should generally be the type of machinery and transport equipment identification, or directly to each machine or equipment costing object, monly known as single account. 2. On the cost of the project determine Cost object identified, all of the original record must be filled in accordance with established cost accounting objects. In order to accurately reflect the various cost accounting production costs should be borne by the object, the object should be to set the project cost for each cost accounting ledger, columns grouped according to the cost of the project. Project construction and installation costs typically include direct labor costs, direct materials, machinery and fees, other direct costs and indirect costs. Each has its specific content costs, but also have other costs associated with the Department, the familiar, on the cost accounting is very project cost items can be set up correctly, but is prone to use the concept of ambiguities, only the direct labor cost project as an example. Direct labor costs are directly engaged in construction and installation projects, including construction workers the wages and selfstorage site to the construction site of the transporter transport workers in wages and other content, but does not include materials procurement personnel, construction machinery operators and material access to the site prior to removal warehouse , working wages. But the actual work, the materials listed in the procurement staff wages under labor costs are not unmon. Internal independent accounting machinery construction, transportation units owned or transport equipment, construction machinery and mechanical operations, the cost of the project is generally divided into labor costs, fuel and power costs, depreciation and repair costs, other direct costs and indirect costs. 3. On the subject of cost accounting setup and use The use of construction subjects should be noted that the problem is related to labor, materials, mechanical royalties and other direct costs of fees, direct costs can be directly included, the indirect costs are first in the manufacturing costs subject to accounting, monthend, then some allocation crite
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