1、六、工程竣工结算与决算审核建筑产品生产过程中的结算业务建设单位施工企业监理、审计单位预付款开工前进度款施工中结算款竣工后工程价款审核 推导公式1、备料款 取 Tmax,实际上,为简便计算,双方协定一个额度(20%左右)备料款=建安工作量(工程总价)*工程备料款额度(%)(2)备料款扣还起扣点:未完工程所需主要材料、结构构件耗用金额与备料款数额相等。(1)备料款支付 令起扣点为A(元),则有 工程总价*备料款额度=(工程总价-A)*主材比重(%)解方程:A工程总价*(1-工程备料款额度/主材比重)(工程总价-工程总价*工程备料款额度/主材比重)即:起扣时(起扣点)工程造价(元)=工程总价*主材比
2、重-备料款数额/*主材比重工程进度(%)=1-备料款额度/主材比重*100%第一次扣还金额(本期末累计完成产值起扣点)*主材比重 以后每期扣还金额当期完成产值*主材比重 推导设某工程实际进度如下令第一次扣还金额为X,则有:备料款-X(工程总价-本期末累计完成产值B)*主材比重X备料款(工程总价-本期末累计完成产值B)*主材比重【本期末累计完成产值-(工程总价-备料款/主材比重)】*主材比重而:起扣点工程总价-备料款/主材比重 代入上式有X(本期末累计完成产值-起扣点)*主材比重本期累计完成产值第一次超过起扣点起扣点以后各期均应扣还备料款累计B令第二次扣还金额为Y,则有备料款-X-Y(工程总价-
3、前期累计完成产值-当期完成产值)*主材比重=(工程总价-前期累计完成产值)*主材比重-当期完成产值*主材比重而:备料款-X(工程总价-前期累计完成产值)*主材比重 代入上式有:第二次扣还金额Y=当期完成产值*主材比重结论:起扣点以后,每期扣还多少,遵循的原则就是:剩余备料款与未完工程所需材料款相等。不能多扣,也不能少扣,除非合同另有其它约定的扣还方式。返 回2、进度款支付(以按月支付为例)本期(月)支付工程款本期完成工作量(元)-应扣还的备料款工程结算总价备料款+每月结算工程款累计数+合同调整额工程尾款结算总价-累计支付工程款总额-保留金 程序:(1)每25日乙方上报监理工程师本月完成工程量和
4、进度款拨付申请表(2)工程师应在收到申报表后7天内完成计量,并在计量前24h通知乙方(3)甲方应在计量确定后支付工程款。例题:例某施工单位承包某内资项目,甲乙双方签定的关于工程价款的合同内容有:(1)建安总造价660万元,主材比重60%;(2)预付备料款额度20%;(3)进度款逐月计算;(4)保留金为总价的5%(保修期为半年);(5)材差调整(上半年主材价上调10%,6月份一次调增)。工程各月实际完成产值如下:月份23456完成产值(万元)55110165220110问题:解答:(1)竣工验收报告被批准。(2)备料款=660*20%=132万元 起扣点=660-132/60%=440万元 (1
5、)通常竣工结算的前提是什么?(2)计算预付备料款和起扣点的数额。(3)计算25月份每月应拨付工程进度款和累计支付进度款。(4)6月份办理竣工结算,计算该工程结算总造价和甲方应付工程尾款。(5)保修期内,屋面发生漏水,甲方催乙方修理,乙方一再拖延,最后甲方另请施工单位修理,修理费1.5万元,该费用如何处理?(3)2月份,应付进度款55万元,累计支付55万元;3月份,应付进度款110万元,累计支付165万元;4月份,应付进度款165万元,累计支付330万元;5月份,累计完成产值220+330=550万元,超过起扣点,应扣还部分备料款。应付进度款220-(550-440)*60%=154万元,累计支
6、付484万(4)结算总造价=660+660*60%*10%=699.6万元 6月份甲方应付尾款=699.6-484-(699.6*5%)-132=48.62万元(5)从乙方(承包商)的保修金中扣除。3、竣工结算的形式(1)、包死价(单方造价包干,预算乘包干系数)(2)、中标合同价+设计变更+经济签证+材料调差+政策性调整(3)、竣工后按实结算4、竣工结算资料的收集A、政策性调整文件;B、竣工图;C、合同及有关协议;D、图纸会审记录;E、招标答疑;F、经济签证;G、设计变更单;H、工程形象进度;I、有关隐蔽工程验收记录;J、工程联系单;K、甲供材清单及甲方认购材料清单;L、建设单位付款情况等;M
7、、原施工图预算。5、竣工结算审核(1)、审核内容与步骤(量价费)核对工程合同条款;核查隐蔽工程验收记录;落实设计变更、经济签证;按图核实工程量;检查分项工程套价;注意各项费用计算;防止计算误差(2)、审查方法全面审核重点审核分项对比审核THE ENDTHANK YOU本次讲座内容到此已经全部结束了,希望同志们提出宝贵的建议!Yp!t&w)z1C4F7JaMePhSkWnZq$u*x+A2D5H8KbNfQiUlXo#s%v(y0B3F6I9LdOgRjVmYq!t&w-z1C4G7JaMePhTkWnZr$u*x+A2E5H8KcNfQiUlXp#s%v)y0B3F6IaLdOgSjVmYq!
8、t*w-z1D4G7JbMeQhTkWoZr$u(x+B2E5H9KcNfRiUmXp#s&v)y0C3F6IaLdPgSjVnYq!t*w-A1D4G8JbMeQhTlWoZr%u(x+B2E6H9KcOfRiUmXp!s&v)z0C3F7IaMdPgSkVnYq$t*x-A1D5G8JbNeQhTlWo#r%u(y+B2E6H9LcOfRjUmXp!s&w)z0C4F7IaMdPhSkVnZq$t*x-A2D5G8KbNeQiTlXo#r%v(y+B3E6I9LcOgRjUmYp!s&w)z1C4F7JaMdPhSkWnZq$u*x-A2D5H8KbNfQiTlXo#s%v(y0B3E6I
9、9LdOgRjVmYp!t&w-z1C4G7JaMePhTkWnZr$u*x+A2E5H8KcNfQiUlXo#s%v)y0B3F6I9LdOgSjVmYq!t&w-z1D4G7JbMePhTkWoZr$u(x+A2E5H9KcNfRiUlXp#s&v)y0C3F6IaLdPgSjVnYq!t*w-z1D4G8JbMeQhTkWoZr%u(x+B2E5H9KcOfRiUmXp#s&v)z0C3F7IaLdPgSkVnYq$t*w-A1D5G8JbNeQhTlWo#r%u(y+B2E6H9LcOfRjUmXp!s&v)z0C4F7IaMdPgSkVnZq$t*x-A1D5G8KbNeQiTlWo
10、#r%v(y+B3E6H9LcOgRjUmYp!s&w)z1C4F7JaMdPhSkWnZq$u*x-A2D5G8KbNfQiTlXo#r%v(y0B3E6I9LcOgRjVmYp!t&w)z1C4G7JaMePhSkWnZr$u*x+A2D5H8KcNfQiUlXo#s%v)y0B3F6I9LdOgRjVmYq!t&w-z1C4G7JbMTlXo#r%v(y0B3E6I9LcOgRjVmYp!t&w)z1C4G7JaMePhSkWnZr$u*x+A2D5H8KcNfQiUlXo#s%v(y0B3F6I9LdOgRjVmYq!t&w-z1C4G7JbMePhTkWnZr$u(x+A2E5H8K
11、cNfRiUlXp#s%v)y0C3F6IaLdOgSjVnYq!t*w-z1D4G7JbMeQhTkWoZr$u(x+B2E5H9KcNfRiUmXp#s&v)y0C3F7IaLdPgSjVnYq$t*w-A1D4G8JbNeQhTlWoZr%u(y+B2E6H9KcOfRjUmXp!s&v)z0C3F7IaMdPgSkVnYq$t*x-A1D5G8JbNeQiTlWo#r%u(y+B3E6H9LcOfRjUmYp!s&w)z0C4F7JaMdPhSkVnZq$u*x-A2D5G8KbNeQiTlXo#r%v(y+B3E6I9LcOgRjUmYp!t&w)z1C4F7JaMePhSkWnZq
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15、9LcOgRjVmYp!t&w)z1C4G7JaMePhSkWnZr$u*x+A2D5H8KbNfQiUlXo#s%v(y0B3F6I9LdOgRjVmYq!t&w-z1C4G7JbMePhTkWnZr$u(x+A2E5H8KcNfRiUlXp#s%v)y0C3F6IaLdOgSjVmYq!t*w-z1D4G7JbMeQhTkWoZr$u(x+B2E5H9KcNfRiUmXp#w-z1C4G7JbMePhTkWnZr$u(x+A2E5H8KcNfRiUlXp#s%v)y0B3F6IaLdOgSjVmYq!t*w-z1D4G7JbMeQhTkWoZr$u(x+B2E5H9KcNfRiUmXp#s
16、&v)y0C3F7IaLdPgSjVnYq$t*w-A1D4G8JbMeQhTlWoZr%u(x+B2E6H9KcOfRiUmXp!s&v)z0C3F7IaMdPgSkVnYq$t*x-A1D5G8JbNeQiTlWo#r%u(y+B3E6H9LcOfRjUmYp!s&w)z0C4F7IaMdPhSkVnZq$t*x-A2D5G8KbNeQiTlXo#r%v(y+B3E6I9LcOgRjUmYp!t&w)z1C4F7JaMePhSkWnZq$u*x+A2D5H8KbNfQiTlXo#s%v(y0B3E6I9LdOgRjVmYp!t&w-z1C4G7JaMePhTkWnZr$u*x+A2E5H8
17、KcNfQiUlXp#s%v)y0B3F6IaLdOgSjVmYq!t&w-z1D4G7JbMePhTkWoZr$u(x+A2E5H9KcNVmYp!t&w-z1C4G7JaMePhTkWnZr$u*x+A2E5H8KcNfQiUlXp#s%v)y0B3F6I9LdOgSjVmYq!t&w-z1D4G7JbMePhTkWoZr$u(x+A2E5H9KcNfRiUlXp#s&v)y0C3F6IaLdPgSjVnYq!t*w-A1D4G8JbMeQhTkWoZr%u(x+B2E5H9KcOfRiUmXp#s&v)z0C3F7IaLdPgSkVnYq$t*w-A1D5G8JbNeQhTlWo#r%u
18、(y+B2E6H9LcOfRjUmXp!s&w)z0C4F7IaMdPgSkVnZq$t*x-A1D5G8KbNeQiTlWo#r%v(y+B3E6H9LcOgRjUmYp!s&w)z1C4F7JaMdPhSkWnZq$u*x-A2D5H8KbNfQiTlXo#r%v(y0B3E6I9LcOgRjVmYp!t&w)z1C4G7JaMePhSkWnZr$u*x+A2D5H8KcNfQiUlXo#s%v)y0B3F6I9LdOgSjVmYq!t&w-z1C4G7JbMePhTkWnZr$u(x+A2E5H8KcNfRiUlXp#s%v)y0C3F6IaLdOgSjZr$u*x+A2D5H8KcNf
19、QiUlXo#s%v)y0B3F6I9LdOgRjVmYq!t&w-z1C4G7JbMePhTkWnZr$u(x+A2E5H8KcNfRiUlXp#s%v)y0C3F6IaLdOgSjVnYq!t*w-z1D4G8JbMeQhTkWoZr$u(x+B2E5H9KcNfRiUmXp#s&v)y0C3F7IaLdPgSjVnYq$t*w-A1D4G8JbNeQhTlWoZr%u(y+B2E6H9KcOfRjUmXp!s&v)z0C4F7IaMdPgSkVnYq$t*x-A1D5G8JbNeQiTlWo#r%u(y+B3E6H9LcOfRjUmYp!s&w)z0C4F7JaMdPhSkVnZq$u*
20、x-A2D5G8KbNfQiTlXo#r%v(y+B3E6I9LcOgRjUmYp!t&w)z1C4F7JaMePhSkWnZq$u*x+A2D5H8KbNfQiUlXo#s%v(y0B3F6I9LdOgRjVmYq!t&w-z1C4G7JbMePhTkWnZr$u*x+A2E5H8KcNfQiUlXp#s%v)y0B3aMePhSkWnZq$u*x+A2D5H8KbNfQiUlXo#s%v(y0B3F6I9LdOgRjVmYp!t&w-z1C4G7JaMePhTkWnZr$u*x+A2E5H8KcNfQiUlXp#s%v)y0B3F6IaLdOgSjVmYq!t*w-z1D4G7JbMeQh
21、TkWoZr$u(x+A2E5H9KcNfRiUlXp#s&v)y0C3F6IaLdPgSjVnYq!t*w-A1D4G8JbMeQhTlWoZr%u(x+B2E6H9KcOfRiUmXp!s&v)z0C3F7IaMdPgSkVnYq$t*w-A1D5G8JbNeQhTlWo#r%u(y+B2E6H9LcOfRjUmXt*w-A1D4G8JbMeQhTlWoZr%u(x+B2E6H9KcOfRiUmXp#s&v)z0C3F7IaLdPgSkVnYq$t*w-A1D5G8JbNeQhTlWo#r%u(y+B2E6H9LcOfRjUmXp!s&w)z0C4F7IaMdPhSkVnZq$t*x-A2
22、D5G8KbNeQiTlWo#r%v(y+B3E6H9LcOgRjUmYp!s&w)z1C4F7JaMdPhSkWnZq$u*x-A2D5H8KbNfQiTlXo#s%v(y0B3E6I9LdOgRjVmYp!t&w)z1C4G7JaMePhSkWnZr$u*x+A2D5H8KcNfQiUlXo#s%v)y0B3F6I9LdOgSjVmYq!t&w-z1D4G7JbMePhTkWoZr$u(x+A2E5H8KcNfRiUlXp#s%v)y0C3F6IaLdOgSjVnYq!t*w-z1D4G8JbMeQhTkWoZr%u(x+B2E5H9KcOfRiUmXp#s&v)z0C3F7IahTkWn
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