项目预算外文翻译(编辑修改稿)

项目预算外文翻译(编辑修改稿)内容摘要：

elated both to particular scheduled activities and to particular cost accounts． In addition to cost amounts， information on material quantities and labor inputs within each． job account is also typically retained in the project budget． With this information， actual materials usage and labor employed can be pared to the expected requirements． As a result， cost overruns or savings on particular items can be identified as due to changes in unit prices， labor productivity or in the amount of material consumed． The number of cost accounts associated with a particular project can vary considerably． For constructors， on the order of four hundred separate cost accounts might be used on a small project． These accounts record all the transactions associated with a project． Thus， separate accounts might exist for different types of materials，equipment use， payroll， proj ect office， etc． Both physical and non— physical resources are represented， including overhead items such as puter use or interest charges． Table 4— 1 summarizes a typical set of cost accounts that might be used in building construction． Note that this set of accounts is organized hierarchically， with seven major divisions(accounts 20 1 t0 207)and numerous subdivisions under each division． This hierarchical structure facilitates aggregation of costs into pre— defined categories； for example， costs associated with the superstructure(account 204)would be the sum of the underlying subdivisions(ie． 204． 1， 204． 2， etc． )． The sub—division accounts in Table 4— 1 could be further divided into personnel， material and other resource costs for the purpose of financial accountin9． Table 41 Illustrative Set of Project Cost Accounts 201 Clearing and Preparing Site 202 Substructure Excavation and Shoring Piling Concrete Masonry Mixing and Placing Formwork Reinforcing 203 Outside Utilities(water,gas， sewer,etc． ) Superstructure Masonry Construction Structural Steel Wood Framin9， Partitions， etc． Exterior Finishes(brickwork， terra cotta， cut stone， etc． ) Roofin9， Drains， Gutters， Flashin9， etc． Interior Finish and Trim Finish Floorin9， Stairs， Doors， Trim Glass， Windows， Glazing Marble， Tile， Terrazzo Lathing and Plastering Soundproofing and Insulation Finish Hardware Painting and Decorating Waterproofing Sprinklers and Fire Protection Service Work Electrical Wbrk Heating and Ventilating 204 Plumbing and Sewage Air Conditioning Fire Alarm， Telephone， Security,Miscellaneous 205 Pavin9， Curbs， Walks 206 Installed Equipment(elevators， revolving doors， mailchutes， etc． ) 207 Fencing In developing or implementing a system of cost accounts， a。