方案01（Scenario 01）.doc

方案01（Scenario 01） Baidu space | Baidu home page | login God helps those who help themselves! Happy with me to blog home page album | personal files | friends see article The turnover material amortization method and accounting treatment in 2008 02 on Monday 25 June 05:46 P.M. can be used repeatedly in the construction process, does not change its original physical form, its value is gradually transferred to the project cost to. Method of amortization of revolving material In the construction process can be used repeatedly, does not change its original physical form, its value is gradually transferred to the engineering cost, therefore, the enterprise should according to the specific use of turnover materials, take the appropriate value amortization amortization method. According to finance [2003] 27 document issued (construction enterprise accounting method) stipulates that the method of amortization of revolving materials can adopt a few methods: (I) amortization method Amortization method means the method of incorporating all of its value into cost and expense at the time of using the revolving material. This method is applicable to perishable and perishable turnover materials, such as safety nets. (two) amortization method Amortization method is based on the expected period of use of turnover materials, stages, costs and expenses. This method is generally applicable to the frequent use or use of more frequent turnover materials, such as scaffolding, springboard, tower crane rail and sleepers. The formula is as follows: Turnover amount of turnover material, amortization amount = turnover material plan cost * (1- residual value,% of planned cost) / expected time of use [1]] a series of scaffolds for a project, with a planned cost of 10000 yuan, is expected to be used for 16 months, and the expected residual rate is 10%. Calculate the amortization of turnover materials this month. Monthly amortization amount of turnover material * =10000 * (1-10%) /16=562.5 (yuan).