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Anonymous users2024-02-13Engineering materials: It reflects the actual cost of engineering materials that have not been used in various projects of the enterprise. Construction in progress:
It reflects the actual expenditure of the unfinished projects at the end of the period, including the value of the equipment delivered and installed.
1. Engineering materials.
Engineering materials refer to fixed assets.
Construction materials (such as steel, cement, glass, etc.), ** turnover parts of enterprises (civil air transport) (such as aircraft engines), etc. Buy back the assets to be reprocessed and constructed. on the balance sheet.
are listed as non-current assets.
2. Projects under construction.
Construction in progress refers to the expenditure on unfinished projects such as new construction, reconstruction, expansion, or technical transformation, equipment renewal and major repair of enterprise assets. There are usually two ways to "self-operate" and "outsource" for projects under construction. Self-operated projects under construction refer to projects in which enterprises purchase project materials, construct and manage them on their own; The project under construction is contracted by the enterprise through the signing of a contract and the construction of the project by other engineering teams or units.
Differences
1. Engineering materials.
Reflect the actual cost of unused engineering materials for various projects of the enterprise. This item should be filled in according to the closing balance of the "Engineering Materials" account.
2. Projects under construction.
Reflects the actual expenditure of the enterprise for all outstanding projects at the end of the period, including the value of equipment delivered and installed. The recoverable amount of materials, wages and expenses that have been consumed in the unfinished construction and installation project, the price of the prepaid package project, and the project that has been completed but not yet delivered. This item should be filled in according to the closing amount of the "Construction in Progress" account, minus the closing balance of the "Construction in Progress Impairment Provision" account.
The above content refers to Encyclopedia - Engineering Materials.
Encyclopedia - Construction in progress.
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Anonymous users2024-02-12Engineering materials are the costs of various materials prepared by enterprises for projects under construction, including engineering materials, equipment that has not yet been installed, and tools and tools prepared for production. The construction in progress is to account for the expenditure incurred by the enterprise in the construction of infrastructure, renovation and other projects, that is to say, the engineering materials used by the enterprise for the construction in progress are generally included in the construction in progress first, and then carried forward to the fixed assets and other accounts. When doing the question, it is necessary to pay attention to the date of the start of the project, and the enterprise should pass the project materials directly used to build fixed assets after purchasing the project materials"Construction in progress:"Account accounting; If the enterprise purchases engineering materials for a period of time and then uses them to build fixed assets, then it should be included"Engineering materials"Subjects.
Transferred in at the time of construction"Construction in progress:"Subjects.
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Anonymous users2024-02-11Engineering materials belong to the construction in progress, after the completion of the fixed assets included in the fixed assets, when the completion of the completion of the fixed assets after the balance of the inventory is included in the inventory. The engineering materials account accounts for the value of various materials prepared by the enterprise for the construction in progress, including engineering materials, equipment that has not yet been installed, and tools and tools prepared for production.
The materials belong to the construction in progress, which are included in the fixed assets after completion, and the balance is included in the inventory after the completion is included in the fixed assets.
1. The project materials account accounts for the value of various materials prepared by the enterprise for the project under construction, including engineering materials, equipment that has not yet been installed, and tools and tools prepared for production.
Inventory is related to production and operation, while engineering materials are related to construction in progress and have nothing to do with direct production and operation. After the completion of the construction in progress, the remaining engineering materials can be converted into inventory, or **, so the engineering materials are not inventory.
2. When preparing financial statements, engineering materials shall be listed separately in the financial statements, and under the construction in progress, that is, engineering materials, and inventories shall be recorded in the inventory when preparing the statements.
3. Engineering materials refer to the building materials (such as steel, cement, glass, etc.) used in the construction of fixed assets, and the first-class turnover parts (such as aircraft engines) of enterprises (civil air transportation). Buy back the assets to be reprocessed and constructed. Presented as non-current assets in the balance sheet.
Fourth, the accounting records of the enterprise set up the project materials account, which accounts for the actual cost of various materials prepared by the enterprise for the infrastructure project, the change project and the major repair project, including the materials prepared for the project, the actual cost of the equipment that needs to be installed that has not yet been delivered and installed, and the actual cost of the prepayment of large-scale equipment and the actual cost of the tools and appliances prepared for production according to the project budget during the capital construction period. When an enterprise purchases equipment that does not need to be installed, it should be accounted for in the "fixed assets" account, not in this account.
5. The following detailed accounts shall be set up for the project materials subjects: special materials; special equipment car surplus; Prepay for large potato sails and equipment; Tools and utensils for production.
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Anonymous users2024-02-10The differences between the two are as follows:1. Engineering materials are the costs of various materials prepared by the enterprise for the project under construction, including engineering materials, equipment that has not yet been installed, and tools and tools prepared for production.
2. The construction in progress is to account for the expenditure incurred by the enterprise in the construction of infrastructure, renovation and other projects, that is to say, the project auction funds used by the enterprise for the construction in progress are generally included in the construction in progress first, and then carried forward to the fixed assets and other accounts.
3. At this time, it is necessary to pay attention to the date of the start of the project. If the enterprise purchases engineering materials and directly uses them for the construction of fixed assets, it should be accounted for through the "construction in progress" account. If the enterprise purchases engineering materials and then uses them for the construction of fixed assets for a period of time, then it should be included in the "engineering materials" account, and then transferred to Chahelu at the time of construction"The construction in progress failed"Subjects.
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Anonymous users2024-02-09Engineering materials are used for the construction of fixed assets of enterprises, which are non-current assets and do not belong to inventory.
1. Directly included in the project materials when purchasing:
Borrow: engineering materials.
Credit: Bank deposits.
2. Carry over to the project in progress when in use
Borrow: Construction in progress.
Credit: Engineering Materials.
3. After the completion of the project:
Borrow: Fixed assets.
Credit: Construction in progress.
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Anonymous users2024-02-08Yes, the cost of construction materials accounts for 60%-70% of the total amount of the project
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