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我们是一个建筑工程公司,建筑工程成本核算和报表,须按《国营施工企业会计制度》的规定执行.然而主管部门是工业企业单位,它要求我们的成本核算和报表,要按《国营工业企业会计制度》的规定,以适应其需要.于是我们既要按建筑行业的需要,进行建筑工程的成本核算和编报报表;又要按工业行业的需要,进行工业生产成本核算和编报报表,以满足“两个婆婆”的要求.施工企业会计与工业企业会计的成本核算形式、对象、内容都不相同.前者规定的成本项目是:材料费、人工费、机械使用费、其他直接费和管理费.后者规定的成本项目是:原材料,燃料和动力、工资,提取的职工福利基金,车间经费和企业管理费.例如工资核算,两种会计制度的规定不
We are a construction company, accounting and reporting of construction costs, according to the “state-owned construction enterprises accounting system,” the provisions of the competent department is an industrial enterprise unit, it requires our cost accounting and reporting, according to the “state-owned industrial enterprises Accounting system ”to suit its needs, so we have to both cost accounting and reporting of construction projects according to the needs of the construction industry; and according to the needs of the industrial sector, industrial production cost accounting and reporting, In order to meet the requirements of “two mother-in-law.” The cost accounting of construction enterprises accounting and industrial enterprises accounting are different, the cost items of the former are: material costs, labor costs, Fees and management fees.The latter provides the cost of the project are: raw materials, fuel and power, wages, drawn employee benefits fund, workshop funding and business management fees.For example, payroll, the two accounting rules do not