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1、会计学1第六章建筑工程设计概算的编制第六章建筑工程设计概算的编制第1页/共79页第2页/共79页第3页/共79页第4页/共79页第5页/共79页第6页/共79页择编制依据。第7页/共79页第8页/共79页第9页/共79页第10页/共79页税等概算预备费、投资方向调节工程建设其他费用概算概算各单位设备及安装工程各单位建筑工程概算单项工程综合概算建设项目总概算第11页/共79页第12页/共79页第13页/共79页(不编总概算时列入)工程建设其他费用概算购置费用概算工具、器具及生产家具算电气设备及安装工程概算机械设备及安装工程概算设备及安装单位工程概特殊构筑物工程概算弱电工程概算电气、照明工程概算通

2、风、空调工程概算给排水、采暖工程概算一般土建工程概算单位建筑工程概算单项工程综合概算第14页/共79页第15页/共79页金经营性项目铺底流动资款利息)财务费用(含建设期贷税固定资产投资方向调节专项费用概算预备费概算工程保险费工程监理费临时设施费施工机构迁移费目的其他费用引进技术和进口设备项供电贴费办公和生产家具购置费备费联合试运转费和生产准勘察设计和研究试验费建设单位管理费土场使用费工程建设其他费用概算场外工程项目综合概算算住宅与生产设施综合概行政福利设施综合概算概算公用系统工程项目综合概算辅助生产工程项目综合概算主要生产工程项目综合工程费用概算建设项目总概算第16页/共79页第17页/共79

3、页编制单位工程预算。编制单位工程预算。第18页/共79页第19页/共79页用概算指标法编制单位工程概用概算指标法编制单位工程概算。算。第20页/共79页第21页/共79页第22页/共79页第23页/共79页料、机、消耗量相应定额工件工程量换入结构工、料、机、数量原概算指标的标的工、料、机、数量结构变化修正概算指料、机、消耗量相应定额工件工程量换出结构第24页/共79页相应单价拟建地区料、机数量换入设备工设备、工料、机费用原概算指标的修正概算费用设备、工料、机备、工料、机单价原概算指标设料、机数量换出设备工第25页/共79页n建筑结构差异的调整方法与建筑结构差异的调整方法与概算指标法的调整方法相

4、同。概算指标法的调整方法相同。第26页/共79页备原价的百分比计算,百分比指标按主管部门或地区有关规定执行。第27页/共79页第28页/共79页%100%类似工程预算造价资标准)类似工程人工费(或工a或地区工资标准)拟建工程概算人工费(或工资标准)类似工程预算的人工费1K第29页/共79页第30页/共79页第31页/共79页第32页/共79页第33页/共79页第34页/共79页第35页/共79页第36页/共79页第37页/共79页第38页/共79页第39页/共79页第40页/共79页第41页/共79页第42页/共79页第43页/共79页第44页/共79页第45页/共79页第46页/共79页第4

5、7页/共79页第48页/共79页第49页/共79页第50页/共79页第51页/共79页第52页/共79页第53页/共79页第54页/共79页第55页/共79页第56页/共79页第57页/共79页第58页/共79页第59页/共79页第60页/共79页第61页/共79页第62页/共79页第63页/共79页第64页/共79页第65页/共79页第66页/共79页第67页/共79页第68页/共79页第69页/共79页第70页/共79页第71页/共79页第72页/共79页1. Chinese except friendships to be more lasting.2. Different founda

6、tions for friendships.3. Westerns expect friends to be independent.4. Chinese usually expect more from their friends.第73页/共79页Chinese except friendships to be more lasting. For Chinese a true friendship endures throughout life changes. Chinese are friends even if they havent spoken for 20 years. If

7、you shared something at one time, then all your life you are friends. This is the best of guanxi(关系关系), the Wide Web that connects Chinese through time and space. So, we can say Chinese invented the Internet long before Bill Gates was born. In North America, even the relationship in which people fee

8、l close and tell each other personal problems may not survive life changes such as moving to another city, graduation from a university or marriage. If the people do not see each other regularly, the relationship is likely to die.第74页/共79页Different foundations for friendships. Chinese friends share

9、“ things in common”: a task, a class, the hometown. Friendships are formed by people who work or go to school together. You may or may not like the person, but if he or she can do something for you because of his position or job, you can be friends. But in North America, business and friendship are

10、kept separate. The friendships are usually tied to specific activities. A person may have work friends and leisure (休闲时休闲时) activity friends. Also friends tend to have similar financial circumstances, because friendship in the West is based on equality.第75页/共79页Westerns expect friends to be independ

11、ent. Why? Its because their friendship is mostly a matter of providing emotional support and spending time together, so they do not feel comfortable in a relationship in which one person is giving more and the other is dependent on what is giving. A westerner will respond to a friends trouble by ask

12、ing “What do you want to do?” The idea is to help the friend to think out the problem and discover the solution he or she really wants and then to support the solution. Chinese friends give each other more concrete help. A Chinese will use personal connections to help a friend get something hard to

13、obtain. They give each other money and might help each other out financially over a long time.第76页/共79页Chinese usually expect more from their friends. In the West, you can certainly ask a friend to do something with you, but you recognize that your friend may say no, if he or she gives you as reason

14、. You would not expect a friend to drop everything to respond to a non-urgent need such as shopping. Nor would you expect a friend to recognize and respond to your wishes without stating them. A friend in China is someone who offers help without waiting to be asked. There are few limits to what you can ex

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