论文部分内容阅读
建设部和中国人民建设银行制定的《建筑安装工程费用项目划分的若干规定》和财政部1990年修订印发的《国营施工企业会计制度——会计科目和会计报表》,都对原施工管理费中不属于施工经营管理的费用,如:生产用工具用具费、检验试验费以及其他属于生产工人支用的费用等,分别划归定额人工单价和其他直接费核算。“工程施工——人工费”的核算内容在原来只核算“在施工过程中直接从事工程施工(包括在施工现场直接为工程制作构件)的工人和在施工现场运料、配料等辅助工人的基本工资”的基础上,又增加了:1.生产工人的工资性津贴(含副食补贴、煤、粮价差补贴、上下班交通补贴等);2.生产工人的辅助工资;3.生产工人的工资
The Ministry of Construction and the People’s Construction Bank of China, “a number of provisions for the division of construction and installation costs” and the Ministry of Finance revised in 1990 issued the “state-owned construction enterprises accounting system - accounting subjects and accounting statements,” the original construction management fee Not included in the cost of construction and operation management, such as: production tools and appliances costs, inspection and testing fees and other expenses belonging to the production of workers, are divided under fixed labor unit price and other direct costs. “Construction - labor costs ” accounting content in the original accounting only "in the construction process directly engaged in engineering construction (including the construction site directly for the construction of components) and construction workers in the field of materials, ingredients and other auxiliary (Including subsidies for non-staple foods, subsidies for subsidies for grain and food, subsidies for commuting to and from work); 2. Supplementary wages for production workers; and 3 Wages of production workers