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基建项目跟踪审计的推广,使审计人员常常接触到渠槽清淤泥挖方或回填土方处理、河堤及渠堤填方、公路路基填方、管沟挖方土方量,这些项目的工程量计算比较繁琐,工作中我们发现巧用 EXCEL 等应用软件进行计算,可以起到事半功倍的效果。首先,我们这样设想计算过程：以清淤后的断面折线与假设平面(标高5.0 米)之间的面积,减去清淤前的断面折线与假设平面之间的面积,就是清淤泥断面面积。再利用断面法,即可求出沟塘清淤泥的体积。如图一所示：注：①为清淤泥前断面标高；②为清淤泥前断面标高；③为假想标高为5.0 米的平面。下面我们就以某公路工程中的一处沟塘的淤泥清除为例来说明。某沟塘清淤前平面布置如图二所示：一、将上图中数据输入 EXCEL 工作表中,以②号断面为例,结果如表一所示：二、利用 EXCEL 强大的图表功能,我们将表一中数据转换为图表,在 EXCEL 菜单中选择插入→图表→XY 散点图,按提示操作,即可得到图三所示
The follow-up audits of infrastructure projects have made auditors often come into contact with the ditches of trench dredgers or backfill earthworks, river embankments and embankments, roadbed filling and ditching earthworks. These projects are complicated to calculate , We find it clever use of applications such as EXCEL calculation, can play a multiplier effect. First of all, let us consider the calculation process: the area between the dredged section line and the assumed plane (elevation 5.0 m) minus the area between the pre-dredged section line and the assumed plane is the area of the mud section. Reuse of cross-section method, you can find the volume of ditch mud silt. As shown in Figure 1: Note: ① for the silt before the section elevation; ② for the silt before the section elevation; ③ for the imaginary elevation of 5.0 meters plane. Below we will take a highway project in a ditch pond mud removal as an example to illustrate. A ditch before the layout of the dredging plane shown in Figure 2: First, the data input to the EXCEL worksheet in order to ② section as an example, the results shown in Table I: Second, the use of EXCEL powerful charting capabilities, We will be a table data conversion chart, in the EXCEL menu, select Insert → Chart → XY scatter chart, follow the prompts, you can get Figure III