“待摊投资”因其本身不具备固定资产的形态,所以按财务制度规定,建设单位发生的管理费、土地征用费等十三种费用必须在工程竣工交付使用时,按一定的比例分摊到设备和建筑物中。当前大多数建设单位常用的分摊方法有两种:一是按设计概算求得的比例分摊;一是按实际数的比例分摊。实践证明,采用实际数分摊法较为合理。当然这种分摊法较前一种繁琐,因为有些建设工程是分期竣工的,这就要根据具体情况,按实计算,合理分摊。“在待摊投资”科目的十三项费用中,建设单位管理费和土地征用、迁移补偿费发生次数最多,数额最大,是“待摊投资”费用的主要组成部份。按有关规定,这些费用都是采用全部汇总,按一定的 Since the “depreciation investment” does not have the form of fixed assets, according to the financial system, the 13 kinds of expenses such as management fees and land acquisition fees incurred by the construction unit must be allocated according to a certain proportion when the project is completed and delivered for use. Equipment and buildings. At present, most of the allocation methods commonly used by construction units are two types: one is to apportion according to the ratio obtained from the design estimate; the other is to share in the proportion of the actual number. Practice has proved that it is more reasonable to adopt the actual number allocation method. Of course, this method of amortization is more complicated than the former, because some construction projects are completed in phases, which is based on actual conditions, and should be calculated on a case-by-case basis. Of the thirteen expenses in the “investment in the deduction” subject, the construction unit management fees and land acquisition and relocation compensation fees have the largest number of occurrences and the largest amounts, which are the main components of the “to be amortized investment” expenses. According to the relevant regulations, these fees are all collected in a certain amount.