《工程成本核算與分析》課件-材料費(fèi)實(shí)訓(xùn)案例分析

材料費(fèi)實(shí)訓(xùn)案例分析MaterialCostTrainingCaseAnalysis古人云：Theancientssaid:人非圣賢，孰能無過？Whoamonghumansiswithoutfault,noteventhewisestandmostvirtuous?目標(biāo)Objective01進(jìn)一步加深對(duì)材料成本構(gòu)成的認(rèn)識(shí)Furtherdeepentheunderstandingofthecompositionofmaterialcosts02了解材料成本核算中的易錯(cuò)點(diǎn)Understandthecommonpitfallsinmaterialcostaccounting03能正確計(jì)算材料的采購(gòu)和發(fā)出成本Beabletoaccuratelycalculatetheprocurementandissuingcostsofmaterials正確做法Correctapproach正確做法Correctapproach未區(qū)分增值稅普票與專票，導(dǎo)致材料成本計(jì)算錯(cuò)誤FailuretodistinguishbetweengeneralVATinvoicesandspecialVATinvoicesleadstoincorrectcalculationofmaterialcosts易錯(cuò)點(diǎn)1：Commonmistake1:增值稅專用發(fā)票SpecialVATInvoice增值稅普通發(fā)票GeneralVATInvoice按規(guī)定其支付的增值稅額可以從銷項(xiàng)稅額中進(jìn)行抵扣，企業(yè)實(shí)際并未承擔(dān)該稅負(fù)，則計(jì)入“應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅）”

。Accordingtoregulations,theamountofvalue-addedtaxpaidcanbedeductedfromtheoutputtaxamount.Iftheenterprisehasnotactuallybornethetaxburden,itshallbeincludedinthe"payabletaxesandfees-payablevalue-addedtax(inputtaxamount)".按規(guī)定其支付的增值稅額是不允許抵扣的，企業(yè)實(shí)際承擔(dān)了該稅負(fù)，則應(yīng)計(jì)入“原材料”的入賬成本。Accordingtoregulations,theVATamountpaidisnotallowedtobededucted.Iftheenterpriseactuallybearsthetaxburden,itshouldbeincludedinthecostof"rawmaterials".增值稅專用發(fā)票SpecialVATInvoice入庫(kù)單Warehouseentryform中國(guó)銀行轉(zhuǎn)賬回單BankofChinaTransferReceipt例題1：4月8日，公司采購(gòu)商品混凝土Example1:OnApril8th,thecompanypurchasedcommercialconcrete收到三張?jiān)紤{證：Receivethreeoriginaldocuments:未區(qū)分增值稅普票與專票，導(dǎo)致材料成本計(jì)算錯(cuò)誤FailuretodistinguishbetweengeneralVATinvoicesandspecialVATinvoicesleadstoincorrectcalculationofmaterialcosts易錯(cuò)點(diǎn)1：Commonmistake1:借:Debit:原材料Rawmaterials——主材（混凝土）

6371.68

--Mainmaterials(concrete)6371.68——應(yīng)交增值稅（進(jìn)項(xiàng)稅）828.32--VATpayable(inputtax)828.32應(yīng)交稅費(fèi)Taxespayable貸:Credit:銀行存款Bankdeposit——中國(guó)銀行7200--BankofChina7200增值稅普通發(fā)票GeneralVATInvoice倉(cāng)庫(kù)的入庫(kù)單據(jù)Warehouseinboundreceipt由于收到的是普通發(fā)票，按照規(guī)定其發(fā)生的增值稅稅額是無法進(jìn)行抵扣的，需要計(jì)入原材料入賬成本中。Sincethereceivedinvoiceisaregularone,accordingtoregulations,theincurredvalue-addedtaxItcannotbededucted.Itneedstobeincludedinthecostofrawmaterials.例題2：4月8日，為鋪設(shè)臨時(shí)設(shè)施水電，采購(gòu)電線和給排水材料。Example2:OnApril8th,tolaytemporarywaterandelectricityfacilities,procureelectricalwires,andplumbingmaterials.收到：Received:未區(qū)分增值稅普票與專票，導(dǎo)致材料成本計(jì)算錯(cuò)誤FailuretodistinguishbetweengeneralVATinvoicesandspecialVATinvoicesleadstoincorrectcalculationofmaterialcosts易錯(cuò)點(diǎn)1：Commonmistake1:借:Debit:原材料Rawmaterials貸:Credit:應(yīng)付賬款A(yù)ccountspayable——主材（給排水）不含稅金額4477.67+稅額134.33=4612--Mainmaterials(plumbingmaterials)Tax-exclusiveamount4477.67+taxamount134.33=4612——主材（電線）不含稅金額3456.31+稅額103.69=3560--Mainmaterials(wire)Tax-exclusiveamount3456.31+taxamount103.69=3560——廣州安瀾商貿(mào)有限公司8172--GuangzhouAnlanTradingCo.,Ltd.8172忽略材料采購(gòu)產(chǎn)生的價(jià)外費(fèi)用，導(dǎo)致材料成本計(jì)算錯(cuò)誤Ignoringtheadditionalcostsgeneratedbymaterialprocurement,leadingtomiscalculationsinmaterialcostestimation易錯(cuò)點(diǎn)2：Commonmistake2:運(yùn)費(fèi)Freightfee搬運(yùn)費(fèi)Handlingfee倉(cāng)儲(chǔ)保管費(fèi)Warehousestoragefee材料入賬成本Recordedcostofmaterials=

買價(jià)+

價(jià)外費(fèi)用=purchaseprice+additionalexpenses如果企業(yè)采購(gòu)過程中還發(fā)生了運(yùn)輸費(fèi)用500元，并已支付，那么該筆支出應(yīng)當(dāng)連同買價(jià)一起計(jì)入電線和給排水材料的入賬成本。假設(shè)兩種材料平分運(yùn)費(fèi)。Ifatransportationfeeof500yuanoccursduringtheprocurementprocessoftheenterpriseandhasalreadybeenpaid,thenthiscostshouldbeincludedinthecostofentryofelectricalandplumbingmaterialsalongwiththepurchaseprice.Itisassumedthattheshippingcostissplitevenlybetweenthetwomaterials.情況一：收到運(yùn)輸公司開具的增值稅普通發(fā)票或者收據(jù)，則兩者材料各承擔(dān)250

元ScenarioOne:ifyoureceiveavalue-addedtaxgeneralinvoiceorreceiptissuedbythetransportationcompany,theneachofthesedocumentswillbear250

yuan借:Debit:原材料Rawmaterials貸:Credit:應(yīng)付賬款A(yù)ccountspayable——主材（給排水）4612+250=4842--Mainmaterials(plumbingmaterial)4612+250=4842——主材（電線）3560+250=3810--Mainmaterials(wire)3560+250

=3810——廣州安瀾商貿(mào)有限公司8172--GuangzhouAnlanTradingCo.,Ltd.8172銀行存款Bankdeposit——中國(guó)銀行500

--BankofChina500

忽略材料采購(gòu)產(chǎn)生的價(jià)外費(fèi)用，導(dǎo)致材料成本計(jì)算錯(cuò)誤Ignoringtheadditionalcostsgeneratedbymaterialprocurement,leadingtomiscalculationsinmaterialcostestimation易錯(cuò)點(diǎn)2：Commonmistake2:借:Debit:原材料Rawmaterials——主材（給排水）4612+229.36=4841.36--Mainmaterial(plumbingmaterial)4612+229.36=4841.36——主材（電線）3560+229.26=3789.26--Mainmaterial(wire)3560+229.26=3789.26——應(yīng)交增值稅（進(jìn)項(xiàng)稅）

41.28

--VATpayable(inputtax)41.28應(yīng)交稅費(fèi)Taxespayable貸:Credit:應(yīng)付賬款A(yù)ccountspayable——廣州安瀾商貿(mào)有限公司8172--GuangzhouAnlanTradingCo.,Ltd.8172銀行存款Bankdeposit——中國(guó)銀行500

--BankofChina500情況二：收到運(yùn)輸公司開具的增值稅專用發(fā)票（不含稅金額458.72元，稅額41.28元）Scenariotwo:receivethevalue-addedtaxspecialinvoiceissuedbythetransportationcompany(tax-exclusiveamountof458.72yuan,andthetaxamountis41.28yuan)

不含稅金額458.72元平分計(jì)入兩種材料的成本，兩者各擔(dān)229.36

元Atax-exclusiveamountof458.72yuanisevenlydividedbetweenthetwomaterialscosts,eachbearing229.36yuan

稅額41.28元計(jì)入應(yīng)交增值稅的進(jìn)項(xiàng)稅額Thetaxamountis41.28yuan,whichisincludedintheinputtaxamountpayableforvalue-addedtax忽略材料采購(gòu)產(chǎn)生的價(jià)外費(fèi)用，導(dǎo)致材料成本計(jì)算錯(cuò)誤Ignoringtheadditionalcostsgeneratedbymaterialprocurement,leadingtomiscalculationsinmaterialcostestimation易錯(cuò)點(diǎn)2：Commonmistake2:材料運(yùn)輸中的損耗問題Lossesduringmaterialtransportation易錯(cuò)點(diǎn)3：Commonmistake3:（1）合理?yè)p耗(1)Reasonableloss借:Debit:原材料Rawmaterials貸:Credit:銀行存款Bankdeposit——應(yīng)交增值稅（進(jìn)項(xiàng)稅）--VATpayable(inputtax)應(yīng)交稅費(fèi)Taxespayable由購(gòu)買方承擔(dān)，直接計(jì)入原材料入賬成本Bornebythepurchaseranddirectlyincludedintheamountofrawmaterialsaccountedfor（2）非合理?yè)p耗(2)Unreasonableloss由相應(yīng)的責(zé)任方承擔(dān)，先計(jì)入待處理財(cái)產(chǎn)損溢，等查明原因和責(zé)任方后，再計(jì)入其他應(yīng)收款等科目。Bornebythecorrespondingresponsibleparty.Itcanfirstberecordedintheaccountofunsettledassetsprofitandloss.Afteridentifyingthereasonsandresponsibleparties,theycanthenberecordedinotheraccountssuchasaccountsreceivable.借:Debit:待處理財(cái)產(chǎn)損溢Unsettledassetsprofitandloss貸:Credit:在途物資Materialsintransit借:Debit:其他應(yīng)收款Otherreceivables貸:Credit:待處理財(cái)產(chǎn)損溢Unsettledassetsprofitandloss合理?yè)p耗數(shù)量=20000*1%=200個(gè)Reasonablelossquantity=20000*1%=200piece量杯的單位成本=3200/19850=0.1612元Unitcostofmeasuringcup=3200/19850=0.1612yuan例題3：7月19日，安徽易佳小家電制造有限公司采購(gòu)材料驗(yàn)收入庫(kù)。Example3:OnJuly19th,theAnhuiYijiaSmallHomeApplianceManufacturingCo.,Ltd.acceptstheincomingmaterialsforprocurementandstorage.采購(gòu)數(shù)量為2萬(wàn)個(gè)量杯，實(shí)際入庫(kù)有19850

個(gè)，損壞150個(gè)Thepurchasedquantityofmeasuringcupsis20,000measuringcups,with19,850actuallyreceived,and150damaged借:Debit:原材料Rawmaterials貸:Credit:應(yīng)付賬款A(yù)ccountspayable——量杯3200--Measuringcup3200——應(yīng)交增值稅（進(jìn)項(xiàng)稅）416--VATpayable(inputtax)416應(yīng)交稅費(fèi)Taxespayable——安徽金龍塑料制品有限公司3200--AnhuiGoldenDragonPlasticProductsCo.,Ltd.3200材料運(yùn)輸中的損耗問題Lossesduringmaterialtransportation易錯(cuò)點(diǎn)3：Commonmistake3:200個(gè)200piece實(shí)際成本法下，材料領(lǐng)用的計(jì)價(jià)問題Valuationofmaterialsissuedundertheactualcostmethod易錯(cuò)點(diǎn)4：Commonmistake4:借:Debit:合同履約成本/生產(chǎn)成本/在建工程/期間費(fèi)用等Contractperformancecost/productioncost/ongoingproject/periodexpenses,etc.貸:Credit:原材料Rawmaterials由于倉(cāng)庫(kù)中，不同批次的原材料單價(jià)多數(shù)不同，那么領(lǐng)用的材料到底按照什么單價(jià)呢？Theunitpriceofmaterialsusedforwithdrawalisdeterminedbasedonwhat,astherearedifferentunitpricesformaterialsindifferentbatchesinthewarehouse?電算化核算的企業(yè)大多數(shù)采用的是移動(dòng)加權(quán)平均法Themajorityofenterprisesusingcomputerizedaccountingemploythemovingweightedaveragemethodintheircalculations先進(jìn)先出法First-in-first-outmethod一次性加權(quán)平均法One-timeweightedaveragemethod移動(dòng)加權(quán)平均法Movingweightedaveragemethod（1）當(dāng)企業(yè)領(lǐng)用材料時(shí)(1)Whentheenterprisereceivesmaterials移動(dòng)加權(quán)平均法Movingweightedaveragemethod移動(dòng)加權(quán)平均單價(jià)Movingweightedaverageunitprice181.56/51=3.56移動(dòng)加權(quán)平均單價(jià)Movingweightedaverageunitprice3741.46/1051=3.5599當(dāng)領(lǐng)用材料時(shí)，需要先查看該材料的明細(xì)賬，獲取最新的移動(dòng)加權(quán)平均單價(jià)，再進(jìn)行核算Whenreceivingmaterials,itneedstofirstcheckthedetailedaccountofthematerialtoobtainthelatestmovingweightedaverageunitpricebeforeconductingtheaccounting實(shí)際成本法下，材料領(lǐng)用的計(jì)價(jià)問題Valuationofmaterialsissuedundertheactualcostmethod易錯(cuò)點(diǎn)4：Commonmistake4:例題4：4月8日，從倉(cāng)庫(kù)領(lǐng)用臨時(shí)設(shè)施

使用的材料夾芯板和混凝土Example4:OnApril8th,thematerialsandwichpanelsandconcreteusedfortemporaryfacilityconstructionwereobtainedfromthewarehouse實(shí)際成本法下，材料領(lǐng)用的計(jì)價(jià)問題Valuationofmaterialsissuedundertheactualcostmethod易錯(cuò)點(diǎn)4：Commonmistake4:登陸財(cái)務(wù)平臺(tái)獲取兩種材料的最新移動(dòng)加權(quán)平均單價(jià)Logintothefinancialplatformtoobtainthelatestmovingweightedaverageunitpricesfortwotypesofmaterials實(shí)際成本法下，材料領(lǐng)用的計(jì)價(jià)問題Valuationofmaterialsissuedundertheactualcostmethod易錯(cuò)點(diǎn)4：Commonmistake4:貸:Credit:原材料Rawmaterials——主材（商品砼）6371.68--Mainmate