2021年工程会计做账流程.pdf

工程会计全套做账流程1基本流程：凭证制单凭证审核记账对账其他系统结账总账系统结账2支付社会保险费：划出社保费用时借：管理费用员工保险（公司缴付部分）其他应收款员工保险（个人缴付部分）内部往来分公司（按全额）贷：银行存款发放工资时借：应付工资（按未扣除社保费金额）贷：其他应收款员工保险（个人部分）银行存款或现金（按其差额）3确认收入：开具工程款发票时,公司会计处理借：应收账款建设单位预收账款（之前如有预收款项）贷：工程结算收入各项目精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 1 页，共 6 页应交税费应交增值税（销项11%的税率）购进工程材料时借：工程物资应交税费应交增值税（进项税额）贷：银行存款缴纳税金时借：应交税费-各种税金(销项减进项)贷：银行存款全面营改增后建筑业增值税税率为11%(征收率 3%)4固定资产：收到购进单据在固定资产系统“日常处理资产增加固定资产卡片”在固定资产系统中生成凭证月末计提折旧与总账系统核对无误对固定资产系统进行结账。5低值易耗品-1：对按相关规定应作为低值易耗品核算的，先计入低值易耗品科目按九一摊销法摊销90%计入相关项目成本另10%在该低值易耗品报废时予以核销，转入相关成本。购进时，精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 2 页，共 6 页文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 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ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2借：低值易耗品具体名称贷：银行存款（或应付账款）领用时借：工程施工项目部办公用品等科目管理费用低值易耗品摊销贷：低值易耗品具体名称如有人为遗失或损坏，应追究相关人员责任的，按该低值易耗品的10%余额，借：待处理财产损失待处理流动资产损失贷：低值易耗品具体名称经研究决定处理办法后，借：现金（或其他应收款相关责任人）营业外支出（余额大于赔偿的差额）贷：低值易耗品具体名称营业外收入（赔偿大于余额的差额）自然报废时，按其10%余额，借：工程施工（或管理费用）贷：低值易耗品具体名称6库存材料：项目部购进主要材料（钢筋、钢材、水泥）时，计入库存材料科目月末项目部进行实地盘点，编制材料收发存月报表送交财务部精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 3 页，共 6 页文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 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ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2成本会计根据月末结存数算出各项目部主要材料实际使用量及金额，作为当月成本。7临时设施：对按相关规定应作为临时设施核算的，先计入临时设施科目首次使用该临时设施的项目总价的60%计入该项目成本第二次使用时，按总价的 40%以及为拆卸、重新搭建该临时设施而发生的成本计入该项目成本。购进临时设施时：借：临时设施具体临时设施贷：银行存款（或应付账款）进项目部成本时：借：工程施工项目部临时设施摊销贷：临时设施摊销8计提无形资产摊销：根据自制的计算表，在规定的使用年限内对账面的无形资产平均进行摊销。即：借：工程施工（或管理费用）贷：无形资产9计提工资、福利费：精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 4 页，共 6 页文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2根据每月末人力资源部和各项目部报来的考勤记录分部门分别计算出管理人员、点工的当月出勤总工日按照规定的日工资率分部门分人员计算当月应计入成本、费用的工资和福利费金额制作相关会计凭证。即：借：管理费用工资（或福利费）工程施工项目人员工资、点工工资、福利费贷：应付工资管理人员、点工工资应付福利费10计提流转税金：根据每月末经营部报来的产值确认单，按照各项应缴税费的比率，分项目计算出应交税金和其他应交款，即：借：主营业务税金及附加（各项目部）贷：应交税金（各税种）其他应交款（各费种）11成本结转：月末前，成本会计将当月应计入各项目部成本单据所载事项计入相关项目成本总账会计按项目部将当月所有成本发生额结转至工程结算成本科目的对应项目。即：借：工程结算成本各项目部贷：工程施工工程结转精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 5 页，共 6 页文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X212结转损益：按当月所有损益类科目的发生进行损益结转，自动生成的凭证为，借：本年利润有贷方发生额的各明细科目贷：有借方发生额的各明细科目本年利润13凭证审核：出纳、成本制作的凭证由总账会计审核，总账会计制作的凭证由财务部经理审核。14在月末结账日核对现金、银行存款的账实数，编制现金盘点表和银行余额调整表，如有差异，应及时查找原因进行处理。精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 6 页，共 6 页文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 ZC6Y5U2D10X2文档编码:CM3K3V6A7E8 HT1Y2C3W10W10 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