What amount, how many rubles, the lowest cost. What amount, how many rubles, the lowest cost Taxes in construction companies

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1. Construction firms.

1.1. The construction company needs to purchase cubic meters of foam concrete. She has 3 suppliers. How many rubles will you have to pay for the cheapest purchase with delivery? Prices and delivery terms are shown in the table

The supplier		Cost of delivery	Additional terms

Answer: 93100

1.2 A construction company plans to buy 70 m 3 of foam blocks from one of three suppliers. Prices and delivery terms are shown in the table. How many rubles do you need to pay for the cheapest purchase with delivery?

The supplier	The cost of foam blocks (rubles per 1 m 3)	Delivery cost (rub.)	Additional delivery terms
			When ordering goods over 150,000 rubles, delivery is free.
			When ordering goods over 200,000 rubles, delivery is free.

Answer: 192000

1.3. A construction company needs to purchase cubic meters of foam concrete. She has 3 suppliers. How many rubles will you have to pay for the cheapest purchase with delivery? Prices and delivery terms are shown in the table

The supplier	The cost of foam concrete (rubles per m 3)	Cost of delivery	Additional terms
			When ordering more than p. Delivery is free
			When ordering more than m 3, delivery is free

Answer: 197850

1.4. A construction company needs to purchase cubic meters of construction timber. She has 3 suppliers. How many rubles will you have to pay for the cheapest purchase with delivery? Prices and delivery terms are shown in the table.

The supplier	Timber cost (rubles per m 3)	Cost of delivery	Additional terms
			When ordering more than p. Delivery is free
			When ordering more than p. Delivery is free

Answer: 185700

2. Internet service provider

2.1. The user plans that his traffic will be Mb and, based on this, chooses the cheapest tariff plan. How many rubles a user will pay for a month if his traffic is dey Internet provider (a company that provides services for connecting to the Internet) offers three tariff plans.

Tariff plan	Subscription fee	Traffic fees
1. Plan "0"		2.5 p. for 1 Mb.
2. Plan "700"		2 p. for 1 Mb over 700 Mb.
3. Plan "1000"

The user plans that his traffic will be 800 Mb and, based on this, chooses the cheapest tariff plan. How much will a user pay for a month if his traffic is really equal to 800 Mb? Answer: 800

2.2. An Internet Service Provider (a company that provides services for connecting to the Internet) offers three tariff plans.

Tariff plan	Subscription fee	Traffic fees
1. Plan "0"		2.5 p. for 1 Mb.
2. Plan "700"	600 RUB for 700 Mb of traffic per month	2 p. for 1 Mb over 700 Mb.
3. Plan "1000"	820 p. for 1000 Mb of traffic per month	1.5 p. for 1 Mb over 1000 Mb.

The user plans that his traffic will be 750 Mb and, based on this, chooses the cheapest tariff plan. How much will a user pay for a month if his traffic is really equal to 750 Mb? Answer: 700

2.3. An Internet Service Provider (a company that provides services for connecting to the Internet) offers three tariff plans.

Tariff plan	Subscription fee	Traffic fees
1. Plan "0"		2.5 p. for 1 Mb.
2. Plan "700"	600 RUB for 700 Mb of traffic per month	2 p. for 1 Mb over 700 Mb.
3. Plan "1000"	820 p. for 1000 Mb of traffic per month	1.5 p. for 1 Mb over 1000 Mb.

The user plans that his traffic will be 810 Mb and, based on this, chooses the cheapest tariff plan. How much will a user pay for a month if his traffic is really equal to 810 Mb? Answer: 820

2.4. An Internet Service Provider (a company that provides services for connecting to the Internet) offers three tariff plans.

Tariff plan	Subscription fee	Traffic fees
1. Plan "700"	600 RUB for 700 Mb of traffic per month	2.5 for 1 Mb over 700 Mb.
2. Plan "1000"	820 p. for 1000 Mb of traffic per month	2p. for 1 Mb over 1000 Mb.
3. "Unlimited" plan	1100 p. per month

The user plans that his traffic will be 1200 Mb and, based on this, chooses the cheapest tariff plan. How much will a user pay for a month if his traffic is really equal to 1200 Mb? Answer: 1100

3. Trip.

3.1. A family of three travels from St. Petersburg to Vologda. You can go by train, or you can - by your own car. A train ticket costs rubles per person. A car consumes liters of gasoline per 100 kilometers, the distance along the highway is 700 km, and the price of gasoline is RUB. per liter. How much rubles will you have to pay for the cheapest trip for three? Answer: 1540

3.2. A family of three travels from St. Petersburg to Vologda. You can go by train, or you can - by your own car. A train ticket costs rubles per person. A car consumes liters of gasoline per 100 kilometers, the distance along the highway is 700 km, and the price of gasoline is RUB. per liter. How much rubles will you have to pay for the cheapest trip for three? Answer: 1092

3.3. A family of three travels from Moscow to Cheboksary. You can go by train, or you can - by your own car. A train ticket costs rubles per person. A car consumes liters of gasoline per 100 kilometers, the distance along the highway is 700 km, and the price of gasoline is RUB. per liter. How much rubles will you have to pay for the cheapest trip for three? Answer: 2009

3.4. A family of three travels from Moscow to Cheboksary. You can go by train, or you can - by your own car. A train ticket costs rubles per person. A car consumes liters of gasoline per 100 kilometers, the distance along the highway is 700 km, and the price of gasoline is RUB. per liter. How much rubles will you have to pay for the cheapest trip for three? Answer: 2100

Prototype Quest B4 ( №26677 )

The telephone company provides three service plans to choose from.

The subscriber has chosen the cheapest tariff plan based on the assumption that the total duration telephone conversations is 650 minutes per month. How much should he pay for a month if the total duration of calls this month really equals 650 minutes? Give your answer in rubles.

Solution

Tariff plan"Timephased":

135+ 0.3 * 650 = 330 (rubles).

"Combined" tariff plan:

255 + 0.28 * (650-450) = 255 + 0.28 * 200 = 311 (rubles).

Unlimited tariff: 380 (rubles).

Most favorable tariff in this case, "Combined". A subscriber will pay 311 rubles for 650 minutes of conversation per month.

Answer: 311.

Prototype Quest B4 ( №26678 )

A family of three is planning to travel from St. Petersburg to Vologda. You can go by train, or you can - by your own car. A train ticket for one person costs 660 rubles. The car consumes 8 liters of gasoline per 100 kilometers, the distance along the highway is 700 km, and the price of gasoline is 19.5 rubles per liter. How many rubles will you have to pay for the cheapest trip for three?

Solution

Train travel cost: 3 * 660 = 1980 (rubles).

The cost of a trip by car: 8 * 7 * 19.5 = 1092 (rubles).

It turns out that it is more profitable for a family of three to drive their own car. In this case, the cost of the trip will be equal to 1092 rubles.

Answer: 1092.

Prototype Quest B4 ( №26679 )

A construction firm needs to purchase 40 cubic meters of construction timber from one of three suppliers. What is the lowest cost of such a purchase with delivery (in rubles)? Prices and delivery terms are shown in the table.

Solution

Supplier A: 4200 * 40 + 10200 = 178200 (rubles).

Supplier B: 4800 * 40 = 192000 rubles. Since the order is received for an amount above 150,000 rubles, then due to additional conditions, delivery will be free.

Supplier B: 4300 * 40 = 172000 rubles. Since the order is received for an amount less than 200,000 rubles, then additional conditions do not work and delivery will cost 8200 rubles. Total purchase will cost: 180,200 rubles.

The lowest purchase price is 178,200 rubles. (from supplier A).

Answer: 178200.

Prototype Quest B4 ( №26680 )

A construction firm needs to purchase 75 cubic meters of aerated concrete from one of three suppliers. Prices and delivery terms are shown in the table. How many rubles will you have to pay for the cheapest purchase with delivery?

Solution

Supplier A: 75 * 2650 + 4500 = 203250 rubles.

Supplier B: 75 * 2700 = 202500 rubles. Due to additional conditions, since the order amount is more than 150,000 rubles, then the pre-bid will be free.

Supplier B: 75 * 2680 +3500 = 204500 rubles. (The additional conditions do not apply, since Firam purchases less than 80 m3 of foam concrete).

The cheapest purchase will be 202500 rubles. (from supplier B).

Answer: 202500.

Prototype Quest B4 ( №26681 )

For the construction of a garage, you can use one of two types of foundation: concrete or foam block foundation. For a foundation made of foam blocks, you need 2 cubic meters of foam blocks and 4 bags of cement. A concrete foundation requires 2 tons of crushed stone and 20 bags of cement. A cubic meter of foam blocks costs 2,450 rubles, crushed stone costs 620 rubles per ton, and a bag of cement costs 230 rubles. How many rubles will the material cost if you choose the cheapest option?

Solution

Concrete foundation: 2 * 620 + 20 * 230 = 5840 rubles.

Foam block foundation: 2 * 2450 + 4 * 230 = 5820 rubles.

A foundation made of foam blocks will cost less. The cost of the material in this case will be 5820 rubles.

Construction accounting possesses individual characteristics from both customer organizations and contractor companies. It is distinguished by the need to adhere to the law on capital investments, the presence of special primary documents KS forms and posting rules. Read more about this in the article.

To understand how construction accounting differs from ordinary accounting, you should pay attention to legal framework determining its specificity. Fundamental legal acts in this area are presented in the table.

P / p No.	Title of the regulation	What regulates / by whom it is applied
1	Law "On Investments in the Form of Capital Investments" No. 39-FZ, in force since 1999.	Adjusts the order of nesting Money for the construction of structures and buildings as part of an investment project.
2	Law "On shared construction" No. 214-FZ, approved in 2014.	Most often, they are guided by companies that build apartment buildings. However, it is allowed share and for the creation of other real estate objects.
3	Accounting Regulations "Accounting for Construction Contracts" (PBU 2/2008)	The rules explain how construction contracts are accounted for. Issued on the basis of the order of the Ministry of Finance No. 116n, in force since 2008.
4	PBU 9/99	These rules do not regulate the specifics of accounting in construction (they are common to everyone), however, they allow you to correctly calculate the company's income.
5	PBU 10/99	General prescriptions for accounting, containing information on the calculation of the company's expenses.
6	Regulation No. 160 "On accounting for long-term investments", issued in 1993.	Discloses the issues of organizing the accounting of investment investments for a long-term period.

Accounting in construction organization is conducted on the basis of these legal acts. This baseline list, depending on the specifics of the company, additional regulatory sources may be applied.

Primary documents in construction

For accounting in construction, it is necessary to be guided by the decree of the State Statistics Committee of the Russian Federation No. 100, issued in 1999. It contains samples primary documentation forms of the COP. In total, there are 11 approved forms in the bylaw.

If the resolution does not contain a form that would record the fact of the implementation of a specific stage economic activity, companies are free to develop their own letterheads. A company engaged in the construction of several capital objects is obliged to submit reports on costs and profits for each structure and building separately.

Taxation and accounting in construction is considered one of the most difficult. It will help to correctly draw up the "primary" and tax declarations.

Inventory of objects

The accounting department in a construction organization also includes an inventory. Enterprises are obliged to fix the periods for the inventory in the accounting policy. At the same time, it is important to pay attention that the deadline is not set on a holiday or weekend. Therefore, you will have to either annually make adjustments to the accounting policy for the next 12 months, or prescribe in the document the possibility of postponing the date.

If the company has branches in different cities, then it is advisable to designate the period in the form of a period of time (for example, from February 1 to February 7). This is necessary so that the leadership of the parent organization has time to assess the correctness of the calculations in each separate subdivision.

The specifics of accounting in a repair and construction company

Accounting in construction 2018 is characterized by:

1. The need to separately consider the costs of each element. Allocate overhead costs, costs of materials, to ensure the operation of mechanisms, equipment and machinery, the salary of workers.
2. When a structure or building is finally erected, the customer cannot accept the work performed alone. Mandatory requirement- convocation of the selection committee with qualified specialists and members government agencies(for example, the chief architect of the city). She decides whether the object is ready for operation, and on the basis of her decision, an acceptance certificate is prepared in writing.
3. Capital buildings are registered in the real estate register. After issuing a certificate for property, the company has the right to attribute it to fixed assets.
4. For the inventory of fixed assets, firms can set a limit on their value. Moreover, it should not exceed 20 thousand rubles.

For customer enterprises, accounting transactions in construction in 2018 differ from similar transactions for contractors.

Customer transactions

The peculiarities of the customer's accounting in construction are his status and investments. The customer becomes an investor because he finances the contractor to construct a structure or building in accordance with the project documentation. The investments themselves are equated to investments in non-current assets. How are the transactions processed?

1. If the company transferred to the contractor equipment and materials worth more than 20 thousand rubles, then such a transaction is reflected in "Contributions to non-current assets" (debit 08) and in "Settlements with suppliers and contractors" (credit 60).
2. If the organization handed over to the contractor materials and mechanisms worth less than 20 thousand rubles. or financed it for the same amount, then this action is formalized through "Materials" (debit 10) and also "Settlements with suppliers and contractors" (credit 60).
3. During the initial operation of the facility, this fact is recorded through "Fixed capital" (debit 01) and "Contribution to non-current assets" (credit 08).
4. The write-off of materials in the production process is reflected in the "List of written-off materials" (debit 20, credit 10).
5. If the contractor works with VAT, then the percentage tax surcharge is drawn up in the "VAT" line (debit 19). In this case, in the cell "Settlements with suppliers and contractors" (credit 60), the amount of contributions plus VAT is written.
6. When the construction is completed and the state registration of the object takes place, it is necessary to transfer the data from debit 08 to debit 01. The object becomes the main capital.

These are the basic rules for how to do bookkeeping. construction company-customer.

Contractor postings

For accounting of materials in construction, the contractor uses debit 20 under the name "Main production". It will correlate with:

• credit 60 responsible for paying for supplies;
• credit 70, in which settlements with employees are recorded;
• credit 10, where are taken into account inventories firms.

If the object is being built in stages, and the customer accepts the results of the work at each stage, then this fact is recorded in the line "Completed in stages" (debit 46). It is linked to the cell "Work in progress" (credit 90).

Accounting in construction requires high qualifications of an accountant, so it is often difficult for a construction and repair company to find a highly specialized specialist to take into account all costs and revenues. It is more practical to translate.

R&D and R&D costs

Before the beginning construction works companies are required to draw up project documentation, which is based on technological, scientific and design research. Project development is usually done by separate organizations... How to keep the accounting department of a construction company if it turns to counterparties for experimental design work (R&D) and scientific research work (R&D)?

1. If a general project is being drawn up, i.e. documents will be used in the future for the construction of similar houses or non-residential premises, then their accounting is subject to PBU 17/02.
2. If the documentation is one-time, then the cost of its development is included in the inventory price of the future structure or building.
3. The costs of drafting projects are related to contributions to non-current assets and are noted in debit 08. They are also indicated in settlements with suppliers and contractors (credit 60).
4. Subsequently, R&D and R&D are written off through a posting on debit 20 and credit 04.

Reflection of expenses

Expense entries for accounting in construction are made out through:

• debiting from account 08 to debit 01 after the final construction of the object and its registration in the real estate register;
• account 20, if the investing developer intends to personally use the structure or building for personal or commercial purposes;
• writing off the cost in the line " Finished products"(Account 43).

When conducting accounting with a construction contractor, it is possible to register future expenses if he enters into a contract by participating in a tender. Then credit 97 is “connected” to debit 20, which is responsible for the main production, in which future costs are written.

As for the costs of additional inventory items (goods and materials) that are not indicated in the estimates, this point is discussed individually between the counterparties. If the materials were stolen or damaged, or some of them turned out to be a marriage, it is necessary to notify the developer in writing about this circumstance. Further it is accepted collective decision on the search for the offender and the replacement of goods and materials. Materials are to be written off through non-operating expenses. But before that, you need to submit an application to the prosecutor's office about the fact of deliberate damage or theft.

Construction company taxes

Frequently asked questions about accounting and taxation in capital construction are presented in the table below:

Situation	How is it taken into account in tax legislation?
Determination of the initial price of a building object	It is calculated on the basis of the KS-2 form signed by both parties - the act of acceptance and transfer of the building (part 1, paragraph 2, article 257 of the Tax Code (TC) of the Russian Federation).
Depreciation	The countdown begins on the 1st day of the month following the acceptance of the house or non-residential premises. For example, the object was accepted on September 26, which means that depreciation charges will begin on October 1 (part 4 of article 259 of the Tax Code).
VAT deduction	The developer has the right to take advantage of the deduction after receiving the invoice from the contractor and the official acceptance of the real estate for the registration of the ordering company. The deduction also applies for phased acceptance.

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