(1) Mechanical Homework This course mainly accounts for the expenses and internal settlement incurred by construction enterprises with separate equipment management departments to provide equipment for various projects. Equivalent to the "auxiliary production cost" subject of manufacturing unemployment. Conditional units can establish stand-alone accounting for the company's equipment, accurately accounting for the consumption cost of each large or major equipment and each machine shift. Generally, the following detailed accounts should be set up: salary and additional (department/equipment accounting) fuel power (department/equipment accounting) depreciation expense (department/equipment accounting) spare parts and repair expense (department/equipment accounting) indirect expense (department/equipment accounting).
(2) Accounts receivable 1, project funds receivable (accounting by current units) 2, products receivable from construction enterprises (accounting by current units) 3, quality assurance funds receivable (accounting by current units) According to the contract, the project quality assurance funds withheld by the owner should be settled, and it is best to set the due date. ?
(3) Accounts payable: 1, accounts payable for purchases (calculated by current units), accounts payable for purchases, accounts payable for equipment, etc. 2. Accounts payable for outsourced funds (according to current company accounting) 3. Estimated accounts payable (according to the current company's accounting) Estimated account accounting (including material estimated account and subcontracting project estimated account). 4. The quality deposit payable (calculated by current company) is used to calculate the quality deposit payable to subcontractors, and it is better to set the expiration date.