abl_20xx-09-05_工程联营体财务管理手册

abl_20xx-09-05_工程联营体财务管理手册内容摘要：

red as the actual cost during the manufacture process. （三）委托外单位加工的存货，按照实际耗用的原材料或者半成品加运杂费和加工费等计价。 (3) Stocks produced by consigned external unit will be figured as raw materials cost or semimanufactured goods cost plus freight and miscellaneous charges and processing charges. （四）投资者投入的存货，按照评估确认或者合同、协议约定的价值计价。 （ 4） Stocks devoted by investors shall be figured according to evaluation or agreed value from conract or agreement. （五）盘盈的存货，按照同类存货的实际成本计价；没有同类存货的，按照市价计价。 (5) Surplus stocks shall be figured according to the actual cost of same kind of stock in store, for which has not same kind of stock in store, the value shall be figured according to the market price. （六）接受捐赠的存货按照发票帐单所列金额加企业负担的运杂费、保险费、税金计价；无发票帐单的，按同类存货的市价计价。 (6) Stocks received by donation shall be figured according to the amount listed on invoice plus freight and miscellaneous charges, premium and tax, for which without invoice, it shall be valued as market price. 第十八条 建立健全存货物资的计量制度、收发制度和盘存制度。 一切物资的进出，都应该有严格进 出计量验收手续。 有关管理部门应对存货进行定期（每月一次）盘点，年度终了前必须进行一次全面的盘点清查。 Article 18 Establish and prefect measure system, receiving and dispatching system and inventory system for stocked material. Strict procedure for measure and acceptance will be initialized for stock in and out of every material. Concerned managerial departments shall make an inventory of stocks periodically (monthly), and an overall stocktaking and checking must be performed before the end of every year. 盘盈的存货，按规定先作帐务处理，经批准后，冲销管理费用。 盘亏、毁损和报废的存货，先作帐务处理，查明原因批准后，扣除过失人或保险公司赔款和残料价值，计入采购保管费或管理费用。 存货毁损属于非常损失的部分，扣除过失人或者保险公司赔款和残料价值后，计入营业外支出。 According to stipulation, inventory over will be accounted firstly and after approval, it will be used for charging off overhead cost. Inventory shortages, damaged or disabled inventory shall be accounted firstly, and when the reason is found and approved, it shall be charged to purchase and storage charge or overhead cost after indemnity from insurer and remained value has been deducted. If the inventory damage belongs to abnormal losses, it shall be charge to no operation expense after indemnity from insurer and surplus value has been deducted. 第十九条 应根据存货的属性、价值大小对存货进行科学的分类，对存货进行分类管理。 Article 19 The inventory shall be systematically managed and classified scientifically according to its property and value. 第五章 固定资产管理 Chapter 5 Management of Fixed Asset 第二十条 联营体的固定资产是指使用期限超过一年、单位价值在 2020 RMB以上的机械设备、运输车辆、各种施工器具。 Article 20 The fixed assets of TC JV refer to mechanical equipments, transport vehicles and different kinds of construction implements with service time over a year and unit value more than 2020 RMB. 第二十一条 固定资产分类。 联营体的固定资产分为： Article 21 Classification of Fixed Assets. The fixed assets of JV are classified as following: （一） 生产用固定资产 （ 1） Productive fixed assets 1. 施工机械 1. Construction machinery 运输设备 2. Transportation device 动力设备 3. Power equipment 仪器及专用器具 4. Instrument and special implement （二） 未使用固定资产 （ 2） fixed assets not in use （三） 不需用固定资产 （ 3） fixed assets not needed 第二十二条 固定资产的计价。 联营体的固定资产按下列方法进行计价： Article 22 Valuation of fixed assets, the fixed assets will be valuated according to following measures: （一）购入的固定资产，按照买价加上支付的运杂费、保险费、包装费、安装调试费和缴纳的税金等计价。 (1) Purchased fixed assets will be valued according to purchased price plus freight and miscellaneous charges, insurance premium, packing charge, installation and missioning charge and taxes. （ 二 ）投资者投入的固定资产，按照评估确认或者合同、协议约定的价值计价。 （ 2） Fixed assets devoted by investors shall be figured according to evaluation or agreed value from contract or agreement. （ 三 ）接受捐赠的固定资产，按照发票帐单所列金额（无发票帐单的，按同类设备市价），加上由企业负担的运输费、保险费、税金、安装调试费计价。 (3) Fixed assets endowed by others shall be valued as the bill price (if no bill available, shall be valued as it market price) plus transportation cost, insurance premium, tax, installation and debugging cost and etc. （ 四 ）盘盈的固定资产，按照同类固定资产的重制完全价值计价。 (4) Surplus fixed assets shall be valued according to the pletely value of rebuilding the same kind of fixed assets. 第二十三条 固定资产折旧。 联营体固定资产折旧采用平均年限法，各类固定资产的折旧参照投标 时的比例 确定， 工程工期范围内 折旧为 50%—65%。 Article 23 Depreciation of Fixed assets. Composite life method will be adopted for the depreciation of fixed assets. And the depreciation of all kinds of fixed assets shall be determined in accordance with Tender Document with posite depreciation of 50%65% within the duration of the project construction. 第二十四条 固定资产的管理。 Article 24 Management of Fixed Assets 机电物资部在联营体生产计划的基础上编制生产用设备的采购计划，经分管领导审核，报项目经理批准后，组织合同的评审及其采购、验收、建立实物帐，并递交相关资料及时到财务进行挂帐。 机电物资部应加强对固定资产的实物管理工作，完善管理制度，定期与财务部门对帐，做到帐物、帐帐相符。 A purchase program shall be made by Mamp。 E Department based on the production plan, and after this purchase program has been checked by the leaders in charge and finally approved by Project Manager, the contract evaluation, purchase, check amp。 acceptance procedure can be carried out, and related data and information shall be submitted to the Financial Office for account. Mamp。 E Department shall strengthen and perfect the management for the fixed assets, and check the account with Financial Office periodically, it shall be assured that the account confirms to real object, and account confirms to account. 行政 部应在联营体的年度预算内提出各种非生产用办公设备的采购计划，经分管领导审核，报项目经理批准后，组织采购、验收、建立实物帐，并递交相关资料及时到财务进行挂帐。 A purchase program for office equipment, which is for nonproduction purpose, shall be made by Administrative Department with in the annual budget of the joint venture, and after this purchase program has been checked by the leaders in charge and finally approved by Project Manager, the contract evaluation, purchase, check amp。 acceptance procedure can be carried out, and related data and information shall be submitted to the Financial Office for account. 财务部门负责按批准的采购计划筹集资金，并按规定的审批、支付程序结算采购款项；负责按固定资产验收的有。