間接費用實訓案例分析IndirectCostPracticalCaseAnalysis目標Objective01知識目標KnowledgeObjective掌握施工間接費用核算的方法Mastertheaccountingmethodofconstructionindirectcost02能力目標Abilityobjective能夠進行施工間接費用的歸集和分配Beabletocollectandallocatetheconstructionindirectcost03素質目標QualityObjective培養“心中有數、手中有度、行之有方”的職業品德Cultivateprofessionalethicsof"knowinginmind,controllinginhand,andproceedinginorder"機械費的經濟業務Theeconomicoperationofmechanicalcosts間接費用的歸集Aggregationofindirectcost間接費用的分配Allocationofindirectcost案例介紹CaseIntroduction某月，振興建筑有限公司受縣政府委托承擔某鄉村振興項目，涵蓋道路工程和碼頭工程兩項施工任務。Inacertainmonth,ZhenxingConstructionCo.,Ltd.wascommissionedbythecountygovernmenttoundertakearuralrevitalizationproject,whichincludestwoconstructiontasks:roadengineeringandwharfengineering.借:Debit:合同履約成本Contractperformancecosts——道路工程（制造費用）2230–Roadengineering(manufacturingexpense)2230——碼頭工程（制造費用）1530–Dockengineering(manufacturingexpense)1530——間接費用（水電費）100-Indirectcost(waterandelectricityexpenses)100貸:Credit:銀行存款Bankdeposit——銀行存款3860--Bankdeposit38601.施工耗用水電費3860元（銀行存款支付），其中道路工程耗用2230元，碼頭工程耗用1530元，項目管理耗用100

元。1.Theconstructionconsumedelectricityandwatercosting3860

yuan(paidfromthebankdeposit).Amongthese,

2230yuanwasspentonroadengineering,1530

yuanondockengineering,and100yuanonprojectmanagement.會計分錄Accountingentry案例介紹CaseIntroduction借:Debit:合同履約成本Contractperformancecosts——間接費用（折舊修理費）32100–Indirectcost(depreciationandrepairexpenses)32100貸:Credit:累計折舊Accumulateddepreciation——其他固定資產（辦公設備）32100–Otherfixedassets(officeequipment)321002.計提項目管理的辦公設備折舊費32100元2.Thedepreciationexpenseforofficeequipmentrelatedtoprojectmanagementamountedto32100

yuan會計分錄Accountingentry借:Debit:合同履約成本Contractperformancecosts——間接費用（差旅費）12000-Indirectcosts(travelexpense)12000貸:Credit:庫存現金Cashonhand120003.以現金報銷施工管理人員的差旅費12000元3.Reimburseconstructionmanagementpersonnel'stravelexpensesof12000

yuanincash會計分錄Accountingentry案例介紹CaseIntroduction借:Debit:合同履約成本Contractperformancecosts——間接費用（排污費）10000-Indirectcosts(pollutionfee)100005.支付排污費5.Paymentofpollutionfee貸:Credit:庫存現金Cashonhand100004.施工項目辦公室報銷辦公用品3000元。勞保用品8000元，設備修理費600

元。4.Theconstructionprojectofficereimbursedofficesuppliesfor3000

yuan.Laborprotectionsuppliesfor8000

yuan,andequipmentrepaircostsfor600

yuan.上述費用通過銀行轉賬支付。Allabovefeeswerepaidviabanktransfer.4.報銷辦公用品4.Reimbursementofofficesupplies借:Debit:合同履約成本Contractperformancecosts——間接費用（辦公費）3000-Indirectcosts(officeexpenses)3000——間接費用（勞保費）8000-Indirectcosts(laborprotectionsuppliesfee)8000——間接費用（折舊修理費）600-Indirectexpenses(depreciationandrepairexpenses)600貸:Credit:銀行存款Bankdeposit——銀行存款11600--Bankdeposit116005.以銀行存款支付排污費10000元5.Payapollutionfeeof10,000yuanwithabankdeposit案例介紹CaseIntroduction歸集Collection業務1：Business1:間接費用Indirectexpenses=

100+32100+12000+3000+8000+600+10000=65800（元）=

100+32100+12000+3000+8000+600+10000=

65800(yuan)“心中有數”"Aclearidea"“手中有度”"Asenseofproportion"“度”指分配標準"Sense"referstotheallocationstandard歸集Collection業務1：Business1:對間接費用進行分配時要做到Whenallocatingindirectcosts,ensurethat

間接費用分配表IndirectCostAllocationTable編制單位：振興建筑有限公司年

月

日

單位：元

Preparedby:ZhenxingConstructionCo.,Ltd.

MM/DD/YY

Unit:yuan財務主管：

復核：

記賬：

制表：FinancialSupervisor:

Reviewer:

Bookkeeper:

Preparedby:工程項目Engineeringproject分配標準Allocationstandard分配率（保留四位有效小數）Allocationrate(retainfoursignificantfigures)分配金額（保留兩位小數）Allocationamount(retaintwodecimalplaces)道路工程Roadengineering2222550.74=65800/5016118.00=0.0131=0.0131×2222550.74=29115.41碼頭工程Wharfengineering2793567.26=65800.00-29115.41=36684.59合計Total5016118.0065800.00分配Allocation業務2：Business2:1.分配時應當使用的是當期發生的直接費用，而不是累計直接費用1.Whenallocating,thedirectcostsincurredinthecurrentperiodshouldbeused,ratherthantheaccumulateddirectcosts2.分配率保留了小數位，因此在計算碼頭工程分配到的間接費用時，需要用倒擠法2.Duetotheretentionofdecimalplacesintheallocationrate,theindirectcostsallocatedtothedockprojectneedtobecalculatedusingthereversesqueezemethod“行之有方”"Asystematicmanner"做會計工作必須合法合規Accountingworkmustbeinalegalandcompliantmanne