施工企业周转材料核算（Turnover material accounting of construction enterprises）.doc

施工企业周转材料核算（Turnover material accounting of construction enterprises） Turnover material accounting of construction enterprises Concepts and characteristics of turnover materials The turnover material is refers to the enterprise can be repeatedly used in the construction process, and maintained the original shape and gradually transfer its value of materials, including steel, wood templates, scaffolding and other materials etc.. The turnover material has the following characteristics: (I) the turnover materials are similar to those of low value and consumables Turnover materials, like low value consumables, play a role in the construction process and can be used many times to gradually transfer their value. These are similar to low value consumables. (two) the versatility of the material Turnover materials should be installed in general to play its use value, when not installed, like material, in order to avoid confusion, general should be set up special library custody. In addition, a variety of turnover materials, large amount, low value, short use period, frequent transceiver, easy to loss, often need to add and replace, so it included in the management of current assets. Based on the above characteristics of turnover materials, the management and accounting of turnover materials should be carried out with the combination of management and accounting of fixed assets and materials. Two. Classification of turnover materials Turnover materials according to their use in the construction process is different, generally can be divided into the next four categories: (I) template The template refers to pouring concrete for wood and steel mold, including with the template used in supporting material, material, and synovial fastener. Fixed steel formwork under fixed asset management and field use of fixed large formwork are not included. (two) baffle; Baffle is the baffle used for earthwork, including support material for the baffle. (three) rack; Frame material refers to th