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施工企业在编制预算时为了调整当时的市场价格和预算价格的高低,另列主要材料差价一项(即第一次材料差价),并入材料费核算。由于预算编制时间和工程施工时间的不一致,施工时的材料市价与编制预算时的材料市价往往又会出现差异,在采用材料费按实际结算的施工企业中,就有一个材料二次差价问题。这个差价,在一般情况下,建设单位是承认的。目前有的单位把二次差价如同一次差价一样,直接在材料费中核算。这种方法虽然简便,但核算口径与预算口径不一致,以此计算上交各项费用的基数不准确(增大了),特别是在二次差价较大时,这种方法是不可取的。另一种方法是:把二次材料差价看作一项独立的费用,增设“二次材料差价”一级过渡帐户。在每月月终,根据工作量统计报表,借:预收发包单位往来——××工程,贷:
In order to adjust the market price and budget price at the time of the preparation of the budget, the construction company shall list the difference in the main material (ie, the price of the first material) and incorporate the material fee calculation. Due to the inconsistency of budget preparation time and project construction time, the market price of materials at the time of construction and the market price of materials at the time of budget preparation will often be different. In the case of construction companies that adopt material fees for actual settlement, there is a problem of secondary differences in materials. This difference, in general, the construction unit is recognized. At present, some units treat the secondary difference as a price difference and directly calculate the material cost. Although this method is simple, but the accounting caliber and budget caliber are inconsistent with each other, the base used to calculate the various fees paid is inaccurate (increased), especially when the secondary difference is large, this method is not desirable. Another method is to treat the secondary material difference as an independent cost and add a second-level transition account for “secondary material difference.” At the end of each month, according to the workload statistics report, borrowing: pre-receiving and sending of unit transactions - XX project, loan: