【正文】 ....................... 60 （ 2）日常維修費 ........................................................................................ 60 （ 3）轉(zhuǎn)公司大修理支出 ............................................................................. 60 （ 4）代購公司管固定資產(chǎn) .......................................................................... 60 （ 5）轉(zhuǎn)交處置收入 .................................................................................... 60 項目部自管固定資產(chǎn)的核算 .......................................................................... 61 （ 1）購置自管固定資產(chǎn) ............................................................................. 61 （ 2）自管固定資產(chǎn)計提折舊 ...................................................................... 61 （ 3）自管固定資產(chǎn)處置 ............................................................................. 61 （ 4）自管設(shè)備調(diào)出和調(diào)入 .......................................................................... 62 （ 5）自管固定資產(chǎn)減值準(zhǔn)備 ...................................................................... 63 （ 6）自管固定資產(chǎn)盤盈盤虧 ...................................................................... 63 （七）涉及的表格 .................................................................................................... 64 （八）需明確的問題 ................................................................................................. 64 五、臨時設(shè)施 .................................................................................................................. 65 （一）臨時設(shè)施核算流程 .......................................................................................... 65 （二）臨時設(shè)施的種類 ............................................................................................. 65 大型臨時設(shè)施 ............................................................................................... 65 小型臨時設(shè)施 ............................................................................................... 66 （三）科目 設(shè)置 ........................................................................................................ 66 （四）臨時設(shè)施的核算 ............................................................................................. 66 臨時設(shè)施的取得 ........................................................................................... 66 （ 1）購置、搭建的臨時設(shè)施 ...................................................................... 66 （ 2）需要通過建筑安裝施工活動才能完成的臨時設(shè)施 ................................ 66 臨時設(shè)施攤銷 ............................................................................................... 67 （ 1）攤銷期限 ........................................................................................... 67 （ 2）凈殘值 ............................................................................................... 67 （ 3）攤銷額計算 ........................................................................................ 67 臨時設(shè)施清理 ............................................................................................... 67 可以繼續(xù)使用的臨時設(shè)施 ............................................................................. 68 在報表中的填報方法 .................................................................................... 68 （五）涉及的表格 .................................................................................................... 68 （六）需要說明的問題 ............................................................................................. 68 聯(lián)系 Q709604208 獲取 六、職工薪酬 .................................................................................................................. 69 （一）職工薪酬的含義 ............................................................................................. 69 職工薪酬的定義 ........................................................................................... 69 “ 職工”的分類 ........................................................................................... 69 （ 1）在崗職工 ........................................................................................... 69 （ 2）非在崗職工 ........................................................................................ 69 （ 3）其他從業(yè)人員 .................................................................................... 69 （ 4）納入項目部管理編制的勞務(wù)隊伍 ........................................................ 69 項目部的職工薪酬種類 ................................................................................. 69 （ 1）職 工工資、獎金、津貼和補貼 ............................................................ 69 （ 2）職工福利費 ........................................................................................ 70 （ 3）社?；穑次咫U）單位繳納部分 ..................................................... 70 （ 4）企業(yè)年金 ........................................................................................... 70 （ 5）住房公積金單位繳納部分 ................................................................... 70 （ 6）商業(yè)保險 ........................................................................................... 70 （ 7）工會經(jīng)費和職工教育經(jīng)費 ................................................................... 70 （ 8）非貨幣性福利 .................................................................................... 71 （ 9）撫恤金 ............................................................................................... 71 （ 10）其他 ................................................................................................. 71 （二）科目設(shè)置 ........................................................................................................ 71 （三）主要賬務(wù)處理 ................................................................................................. 71 計發(fā)工資薪金 ............................................................................................... 71 （ 1）計算分配工資 薪金 ............................................................................. 71 （ 2）發(fā)放工資薪金 .................................................................................... 72 （ 3）職工因故未按期領(lǐng)取工資 ................................................................... 72 計發(fā)職工福利費 .............