What are the low-value consumables in the building?

Question 1: What are the low-value consumables of construction enterprises?

First, according to the use of low-value consumables, it is divided into:

(1) General tool. General tools such as cutting tools, measuring tools, molds and fixtures, and various auxiliary tools such as wrenches and jacks.

(2) Special tools. Tools with specific purposes, such as special molds, electric bookbinding machines for accounting, electric punching machines for plumbers, etc.

(3) Replace parts. All kinds of equipment that are easy to wear or need to be replaced when making different products, such as rollers for steel rolling and ingot molds for ingot casting.

(4) Turnover materials. Items that are used many times, such as fasteners and scaffolding materials in the construction industry.

(5) management appliances. All kinds of furniture and office appliances, such as tables and chairs, factory racks, filing cabinets, safes, printers, scanners, DVDs, voltage regulators, electric heaters, etc.

(6) Distribute work clothes, work shoes, safety belts and other labor supplies to workers.

(7) Other low-value consumables.

Two, according to the nature of low-value consumables, divided into:

(1) electrical appliances.

(2) carpentry.

(3) glassware.

(4) Iron and hardware.

(5) textiles.

(6) Non-motor vehicles.

(7) Other low-value consumables.

The popularization of low-value consumables includes low-value consumables and consumables. Low-value consumables refer to items whose value can not meet the standard of fixed assets, but whose service life may be longer. For example, our bookbinding machine for accounting has a low price but a long application time. Products that are easy to use are those that consume quickly but may be of high value. For example, the belt of a large motor may only last for 3-4 months, but the value may be tens of thousands of yuan. Generally speaking, in addition to fixed assets, raw materials and packaging materials, there are low-value consumables in the middle.

Question 2: What are the low-value consumables in construction procurement? Sanitary ware is the material of water heating, elevator is the equipment, and steel window is 1 window, which is not a low-value consumable. Common low-value consumables in engineering are as follows.

1, metal steel nail, wire binding, 8# iron wire covered electrode.

2. Lighting lines and lamp fuses

3. Tools, shovels, picks, wrenches, screws, hacksaws, steel bars, scissors, steel bar cutters and blade hand drills.

4. Other Bai Mo paints brooms, linen, sandpaper, cloth, stone tablets and other sundries.

Ps: I explained to IHHYXI that it was on the construction site, just below this problem. The hand drill should be regarded as a tool, but it's not big, that is, tens of dollars, so it's just there. My answer is not complete, just a rough idea.

Question 3: What are the contents of low-value consumables? 1. According to the use of low-value consumables, it is divided into: (1) general tools. General tools such as cutting tools, measuring tools, molds and fixtures, and various auxiliary tools such as wrenches and jacks. (2) Special tools. Tools with specific purposes, such as special molds, electric bookbinding machines for accounting, electric punching machines for plumbers, etc. (3) Replace parts. All kinds of equipment that are easy to wear or need to be replaced when making different products, such as rollers for steel rolling and ingot molds for ingot casting. (4) Turnover materials. Items that are used many times, such as fasteners and scaffolding materials in the construction industry. (5) management appliances. All kinds of furniture and office appliances, such as tables and chairs, bookshelves, filing cabinets, safes, printers, scanners, DVDs, voltage regulators, electric heaters, etc. (6) Distribute work clothes, work shoes, safety belts and other labor supplies to workers. (7) Other low-value consumables

Second, according to the nature of low-value consumables, it is divided into: (1) electrical appliances. (2) carpentry. (3) glassware. (4) Iron and hardware. (5) textiles. (6) Non-motor vehicles. (7) Other low-value consumables.

Question 4: What is the difference between fixed assets and low-value consumables? One-stop online school answers your question:

1. Related to production and operation: Fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with a service life of more than one year.

2. Items not belonging to production and operation: items not belonging to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than two years should also be regarded as fixed assets; Even if the unit value is more than 2000 yuan, it is fragile and fragile, and the use time cannot exceed two years. For example, glassware cannot be used as a fixed asset.

Question 5: Which materials purchased by Jian 'an Industry belong to low-value consumables and which belong to fixed assets (1) In order to unify and standardize the accounting of construction enterprises, the Accounting Measures for Construction Enterprises (hereinafter referred to as the Measures) are formulated in accordance with the Accounting Law of People's Republic of China (PRC), the Regulations on Financial Accounting Reporting of Enterprises, the Accounting System for Enterprises and relevant national laws and regulations, and in combination with the actual situation of construction enterprises.

(2) The construction enterprises in People's Republic of China (PRC) shall implement these Measures while implementing the enterprise accounting system.

Second, supplementary accounting instructions

(A) the setting of accounting subjects

1. On the basis of Enterprise Accounting System, the Measures added such subjects as reusable materials, temporary facilities, amortization of temporary facilities, cleaning of temporary facilities, project settlement, project construction and mechanical operation.

2. According to the Accounting System for Enterprises, the project contract income and project contract cost confirmed by construction enterprises are accounted for by the subjects of "main business income" and "main business cost" respectively, and the accounting contents are supplemented by these Measures. The estimated loss reserve of engineering construction contract is accounted by adding the detailed account of "contract estimated loss reserve" under the subject of "inventory depreciation reserve".

3. Construction enterprises can set up their own subjects such as "own funds", "superior allocated funds" and "internal exchanges" according to their needs.

(2) Instructions for the use of supplementary accounting subjects

1233 reusable materials

First, this course accounts for the actual cost or planned cost of the inventory of construction enterprises and various turnover materials in use.

Turnover materials refer to materials that can be reused by construction enterprises in the construction process, and can basically maintain their original forms and gradually transfer their value, mainly including steel formwork, wooden formwork, scaffolding and other turnover materials.

Two, this course should be set up "inventory turnover materials", "in use turnover materials" and "amortization of turnover materials" three detailed subjects, and according to the types of turnover materials set up a subsidiary ledger for detailed accounting.

If a one-time resale method is adopted, the above three detailed accounts may not be set.

Three, outsourcing, self-made, commissioned by other units to complete the processing and acceptance of warehousing turnover materials, construction enterprises to accept the debtor's non-cash assets to pay off debts, non-monetary turnover materials. , and inventory turnover materials, according to the relevant provisions of the subject of "raw materials" for accounting treatment.

Four, the construction enterprise shall, according to the specific circumstances, adopt the method of one-time resale, amortization, amortization or fixed amortization.

(1) One-time resale method. Generally speaking, it should be limited to perishable and poor turnover materials, and it should be included in the cost when it is used.

(2) Amortization method. According to the expected service life of reusable materials, amortize the costs and expenses in installments.

(3) Amortization method. Allocate the costs and expenses according to the expected use times of reusable materials.

(4) Fixed amortization method. According to the actual completed physical workload and the turnover material consumption quota stipulated in the budget quota, the amount of amortized cost expenses in this period is calculated and confirmed.

Five, the recipients of turnover materials, amortization and return, accounting treatment should be carried out according to the following circumstances:

(1) If the method of one-time write-off is adopted, when it is recovered, its full value will be included in the relevant costs and expenses, and the "construction in progress" and other subjects will be debited and credited to this account.

(2) If other amortization methods are adopted, the account (in-use turnover materials) shall be debited according to its full value, and the account (inventory turnover materials) shall be credited; When amortizing, according to the amortization amount, debit the subjects such as "project construction" and credit this subject (amortization of turnover materials); When returning from the warehouse, according to its full value, debit the account (in-stock turnover materials) and credit the account (in-use turnover materials).

Six, turnover materials scrapped, accounting treatment should be carried out under the following circumstances:

(1) If the one-time resale method is adopted, the residual value of scrapped reusable materials will be regarded as the decrease of turnover of reusable materials in the current month, which will offset the related costs and expenses, debit the subjects such as "raw materials" and credit the subjects such as "engineering construction".

(2) If other amortization methods are adopted, the increased amortization amount will be debited to the subjects such as "project construction" and credited to this subject (weekly amortization of materials); Take the salvage value of scrapped reusable materials as the reduction of amortization amount of reusable materials in the current month, offset related costs, debit "raw materials" and other subjects, and credit "engineering construction" and other related subjects. At the same time, the amortization amount will be debited to this account (amortization of turnover materials) and credited to this account (turnover materials in use).

Seven, the planned cost accounting of construction enterprises, at the end of each month, should carry forward the cost difference that should be shared by the recipients of reusable materials in the current month, through the "material cost difference ... >; & gt

Question 6: What are the turnover materials on site? Top-bracing steel pipe steel formwork hook rod scaffold fastener U-shaped clamp elbow others

Question 7: Amortization method of turnover materials and low-value consumables in construction enterprises 1. Low-value consumable turnover materials can be included in the project cost at one time;

2. Scrapping under the one-time amortization method is generally not handled. If there is surplus income (selling waste products), it can be included in non-operating income;

3.50-50 amortization, that is, amortize half when receiving and the other half when scrapping;

4. Under the amortization method, it is assumed to be amortized twice, which is basically the same as the 50-50 amortization. If it is also amortized at 50% each time, if not, it will be 40%: 60%, which will be different.

5. Amortize at the time of collection to prevent forgetting.

Question 8: The difference between fixed assets and low-value consumables. Fixed assets are assets related to production and operation, such as houses, buildings, machines, machinery, transportation tools, etc., which are not the main equipment for production and operation. Those with a unit value of more than 2,000 yuan and a service life of more than 2 years should also be regarded as fixed assets!

According to its value standard, low-value consumables refer to artificial materials whose unit value is more than 10 yuan and less than 2,000 yuan, or whose service life is less than one year, and cannot be used as fixed assets. Generally, it can be divided into the following categories: (1) Commercial electrical appliances, which refer to various electrical appliances used in business, such as cleaning appliances, fire-fighting appliances and greening appliances. (2) Management appliances refer to all kinds of furniture appliances in enterprise management, such as safes, sofas, chairs, tables, bicycles, etc. (3) Packaging containers refer to turnover boxes and packaging bags used by property management enterprises in the course of operation. (4) Other appliances refer to low-value consumables that do not belong to the above classification.

But sometimes it depends! Like school desks and chairs, the unit value is definitely not up to the standard of fixed assets, but it is a necessary item of the school and should be accounted for according to fixed assets!

Question 9: Classification of building raw materials and low-value consumables. .........

Question 10: What are the low-value consumable materials, tools, appliances and machinery brought by the contractor during the construction?

First, according to the use of low-value consumables, it is divided into:

(1) general tool. General tools such as cutting tools, measuring tools, molds and fixtures, and various auxiliary tools such as wrenches and jacks.

(2) Special tools. Tools with specific purposes, such as special molds, electric bookbinding machines for accounting, electric punching machines for plumbers, etc.

(3) Replace parts. All kinds of equipment that are easy to wear or need to be replaced when making different products, such as rollers for steel rolling and ingot molds for ingot casting.

(4) Turnover materials. Items that are used many times, such as fasteners and scaffolding materials in the construction industry.

(5) management appliances. All kinds of furniture and office appliances, such as tables and chairs, bookshelves, filing cabinets, safes, printers, scanners, DVDs, voltage regulators, electric heaters, etc.

(6) Distribute work clothes, work shoes, safety belts and other labor supplies to workers.

(7) Other low-value consumables.

Two, according to the nature of low-value consumables, divided into:

(1) electrical appliances.

(2) carpentry.

(3) glassware.

(4) Iron and hardware.

(5) textiles.

(6) Non-motor vehicles.

(7) Other low-value consumables.

The popularization of low-value consumables includes low-value consumables and consumables. Low-value consumables refer to items whose value can not meet the standard of fixed assets, but whose service life may be longer. For example, our bookbinding machine for accounting has a low price but a long application time. Products that are easy to use are those that consume quickly but may be of high value. For example, the belt of a large motor may only last for 3-4 months, but the value may be tens of thousands of yuan. Generally speaking, in addition to fixed assets, raw materials and packaging materials, there are low-value consumables in the middle.