Question 2: Can you please tell me how to carry forward the gas loss of pipeline natural gas? How to calculate the gas loss can be more truly reflect the gas loss? The loss of natural gas in the use of the process is negligible, the pipeline network transmission, trucking liquefied natural gas, the bundle long tow compressed natural gas, and so on in the transmission, loading and unloading trucks will have loss, but the use of the loss of almost non-existent, because the specific gravity of natural gas is light, no wind indoor will be upward wafting.
. Metering meter
1.1 meter design selection is not appropriate. Selection of large, in the user to use a small flow when the meter does not count, selection of small, in the user to use a large flow when the meter measurement is not accurate.
1.2 measurement of unqualified meters, no calibration before commissioning. Measurement of the factory qualified rate of 95-98%, in the absence of calibration on the installation, so that the unqualified meter put into use, resulting in measurement errors.
1.3 In the installation, debris and other debris into the table, resulting in the phenomenon of meter jams do not go. During transportation and installation, the meter is shaken and damaged, resulting in gear misalignment.
1.4 The straight pipe section before and after the smart meter with temperature and pressure compensation does not meet the requirements, resulting in inaccurate measurement.
1.5 With the increase in service life, the measurement value of the leather membrane meter is gradually small, especially the meter that has reached its service life.
2 gas supply temperature
As the gas company and the upstream gas supply units and downstream users of trade measurement standards: 20 ℃, 1 standard atmospheric pressure, because the film meter does not have temperature compensation, so the low temperature gas through the film meter, the measurement of the value of the smaller, resulting in measurement error. According to the gas equation of state calculation, the temperature decrease of 10 ℃ will make the film meter compensation loss of 3.5%. In winter, the measurement loss of the skin film meter is larger. Especially for gas supply to LNG-based gas companies, LNG vaporization temperature mainly depends on the ambient temperature, in the winter gas supply temperature on the membrane meter metering more prominent impact.
3 gas supply pressure
For the membrane meter, due to the lack of pressure compensation, gas compression, the measurement of the value of the decrease, according to the gas equation of state, the pressure rises by 1KPa, the measurement of the loss of about 1%. Generally natural gas-based stove front pressure requirement of 2kpa, metering loss should be about 2%.
As the gas consumption after the regulator than the original design of the amount of increase, can only be achieved by increasing the pressure after the regulator to meet the needs of users, which will result in a low amount of gas consumption, through the skin membrane meter pressure is super high, resulting in an increase in error.
4 pipe network leakage
With the expansion of gas scale, the city gas pipeline network continues to extend, the pipeline leakage rate increases, if not found in time, not only threaten the operation of the safety, but also cause gas losses, resulting in increased supply and sales differential. Especially the old urban pipe network, mostly cast iron pipe, the interface for the flexible connection, under the action of external forces, such as rain, foundation subsidence, heavy vehicles run over, etc. will cause deformation of the interface, and lead to gas leakage. The original building pipe interface mainly for the hemp wire lead oil sealing, the use of years to extend, there will be dry cracks gas leakage phenomenon.
Pipeline due to external influences, such as unauthorized construction and other operations to destroy the underground gas pipeline, resulting in gas leakage losses.
5 pipeline replacement
With the laying of new pipelines, put into use when the need to use gas for replacement, the release of some of the gas used up, not counted in the sale of gas, thus affecting the difference between supply and sales.
6 upstream metering errors
As the gas purchase metering, generally based on the upstream meter, if the other side of the meter there are problems, but also affect the supply and sales difference.
7 unloading link
LNG, CNG-based gas companies, in the unloading of incomplete unloading or unloading of high pressure tanks and forced to disperse, will also lead to gas losses.
8 Self-use gas
Some self-use gas, including domestic gas and production gas, is not designed to install metering facilities, and the statistics of the sales volume is not counted, affecting the difference between supply and sales.
9 gas theft phenomenon
Some users seriously violated the "Gas Safety Management Regulations" and "Social Security Ordinance", privately connected to the gas, in stealing gas at the same time, but also left a security risk. Some even privately open the meter, destroy the counter, which is also a kind of gas theft. If you can't investigate and deal with it in time, you will lose a lot of gas.
10 meter reading
10.1 Low meter reading rate is an important factor affecting the difference between supply and sales, public buildings and industrial users, if they can not read the meter on time, the difference between supply and sales has a greater impact.
10.2 Meter reading personnel omit to read, less read, there are human negligence, resulting in the reading of the number of meters is not true, affecting the sales of gas.
If the above points are well controlled, the difference between your purchase and supply can be basically controlled within 1.5%.... >>
Question 3: Hello, our company is also doing natural gas installation and sales, may I ask, the previous construction in progress is carried over to the fixed assets Yes
Question 4: Purchase of natural gas belongs to the administrative expenses or operating expenses? Depending on the purpose of the purchase, for example, the production company purchased natural gas energy, recorded as manufacturing costs
If the office heating, administrative costs
Question 5: gas consumption is not cumulative between the cycle, do not carry over What is the meaning of the flow of the cycle is not cumulative between the carry-over means that the flow of the month is not used up does not accumulate to the next month. The unused flow will not be carried forward to the next month. It will be zeroed out in the following month.
Question 6: If a hotel purchases gas, is it correct to write this entry if it is costed? Borrow raw materials and credit cash and then carry forward the cost of borrowing costs and credit raw materials 20 points No, the cost of the hotel only includes ingredients, seasonings, gas should be included in the "operating expenses - gas"
Question 7: How should the accounting account for the extraction of oil and natural gas be set up? According to the latest accounting standards accounts, generally the following two accounts are specific to oil and gas mining:
1631 Oil and Gas Assets
1632 Accumulated Depreciation
The specific use of the following:
1631 Oil and Gas Assets
A. This account accounts for enterprises (oil and gas mining) held by the mining interests and oil and gas wells and related facilities.
This account accounts for the original cost of mineral interests and oil and gas wells and related facilities held by enterprises (oil and gas extraction).
Enterprises (oil and gas exploration) can set up a separate "oil and gas assets liquidation" account, compared with the "fixed assets liquidation" account.
Enterprises (oil and gas extraction) and oil and gas extraction activities related to auxiliary equipment and facilities in the "fixed assets" account.
Second, this subject can be accounted for according to the type of oil and gas assets, different mines or oilfields, etc. Detailed accounting.
Third, the main accounts of oil and gas assets.
(a) the cost of oil and gas assets purchased by the enterprise (including the application for the acquisition of mining interests), debit this account, credit "bank deposits", "notes payable", "other accounts payable" and other subjects.
The cost of acquiring the mineral rights is debited to this account and credited to "bank deposits", "notes payable", "other payables" and other accounts.
(b) Self-constructed oil and gas assets, in the oil and gas exploration and development projects to achieve the intended state of use, debit this account, credit "oil and gas exploration expenditures", "oil and gas development expenditures" and other subjects.
(3) If there is an obligation to dispose of the oil and gas assets, the present value of the estimated disposal costs should be debited to this account and credited to the "projected liabilities" account at the time of acquisition of the oil and gas assets. In the useful life of the oil and gas assets, the calculation to determine the interest costs to be borne in each period, debit the "financial expenses" account, credit the "projected liabilities" account.
(d) Disposal of oil and gas assets, according to the book value of the oil and gas assets, should be debited to the "liquidation of oil and gas assets" account, according to the accumulated depreciation has been provided for, debited to the "accumulated depreciation" account, according to the original book value, credited to the account. If the provision for impairment has been made, the provision for impairment should be settled at the same time.
Fourth, the debit balance at the end of this account, reflecting the original price of oil and gas assets.
1632 Accumulated depreciation
I. This account accounts for the cumulative depreciation of oil and gas assets of the enterprise (oil and gas extraction).
Second, this account can be accounted for in detail according to the type of oil and gas assets, different mines or oil fields.
Third, the enterprise by period (month) to provide depreciation of oil and gas assets, debit "production costs" and other subjects, credit account. When disposing of oil and gas assets, the accumulated depreciation of oil and gas assets should be carried forward.
Fourth, the credit balance at the end of this account, reflecting the cumulative depreciation of oil and gas assets
The setup of the second level of the account can be referred to:
This account can be by the type of oil and gas assets, different mines or oilfields, etc. for detailed accounting.
Such as the Daqing Oilfield
Oil and gas assets - Daqing Oilfield
Question 8: Urgently seeking catering raw materials accounting method In theory, the cost of catering products should be the cost of catering products in the process of production of live labor and the sum of the physical labor spent. However, due to the catering products of many types, the number of sporadic, production, sales and service functions are usually integrated, so in practice, it is difficult to incur the cost of costs strictly "objectified", but the catering products processing and production process labor costs, depreciation of fixed assets, business management costs as a period of costs respectively. Instead, the processing and production of food and beverage products in the process of labor costs, depreciation of fixed assets, business management costs as a period of costs were included in operating expenses or administrative expenses. Thus, the cost of food and beverage products only refers to the total cost of raw materials, seasonings and ingredients consumed in a certain period of time.
Due to the catering products have more types and quantities of sporadic characteristics, so in practice, if each dish (or staple food) accounting for its unit cost, costing work will be very heavy. In order to reduce the workload of costing, the cost of food and beverage products are usually calculated by all or large categories. The total cost of its calculation and carry forward can be used respectively "permanent inventory method" and "field inventory method".
(1) perpetual inventory method. Permanent inventory method refers to the actual amount of raw materials used in the kitchen to calculate and carry forward the total cost of sold food and beverage products a method. Using this method, the calculation of the cost of products sold, should be debited to the "main business costs" account, credit "raw materials" account.
It should be noted that: if the month of raw materials used in the kitchen all consumed, the product is sold, the total amount of raw materials used (that is, the "cost of doing business" account debit incurred) that is, the total cost of this month's sold food and beverage products Dan; if the month of raw materials used in the month is not used up, then in the calculation of the total cost of sold catering products. If the raw materials used in the month are not used up in the month, then in calculating the total cost of food and beverage products sold, the cost of unused materials must be deducted. In this case, the total cost of catering products sold can be calculated using the following formula:
The total cost of catering products sold = the beginning of the month "cost of doing business" + this month's "cost of doing business" account of the amount incurred - the end of the month the remaining raw materials in the kitchen
According to the regulations, the kitchen for the month has not been used for the cost of raw materials can be retained in the "cost of doing business" account; for the material should be returned to the warehouse procedures, but if the next month continue to be consumed, in order to simplify, can be processed for the "false return of material For the sake of simplicity, "false return" procedures can be applied. The practice of "false returns" has been introduced in the fourth chapter of the book, and will not be repeated here.
Example of the majority of restaurants for the production of food and beverage products and the cost of various raw materials are directly accounted for in the "cost of doing business" account. 2003 July "cost of doing business" account balance of 5,600 yuan this month. "Cost of doing business" account for the month (that is, the cost of various raw materials used) for 67,320 yuan, the end of the month, the kitchen inventory of the remaining raw materials amounted to 3,200 yuan. According to the records of the "cost of doing business" account and the "kitchen inventory table", the total cost of food and beverage products sold is:
The total cost of food and beverage products sold = 5,600 + 67,320 - 3,200 = 69,720 (yuan)
(2) field inventory method. Field inventory method is based on the actual inventory of raw materials. Example of the cost of raw materials consumed in the current period of sales of food and beverage products, a method. This method is only applicable to small restaurant enterprises.
Using this method, when the usual collocation of raw materials, do not handle the accounting procedures for the collocation, but also do not make the collocation of the account processing. At the end of the month, through the inventory of raw materials and kitchen inventory has not been used raw materials, raw materials at the end of the month to calculate the actual balance, and then "to the inventory of sales. Calculation formula:
The total cost of the current period of sales of food and beverage products = the beginning of the raw material balance amount + the amount of raw materials purchased during the period - the end of the inventory amount of raw materials
Accounting department according to the calculated cost of raw materials used in the current period of sales of food and beverage products should be debited to the "cost of doing business" account, credited to the "cost" account, the "cost" account, the "cost" account, the "cost" account, the "cost" account, the "cost" account, the "cost" account. account and credit the "Raw Materials" account.
Question 9: Natural gas company, the costing method using the weighted average method or FIFO method is good? Monthly carry-over cost vouchers attached to a warehouse receipt what else is needed? Natural gas company, the costing method using the weighted average method or FIFO method is good?
In the case of relatively stable market prices, the choice of the two methods can be, the impact on the cost of not too much; but in the case of price fluctuations, the choice of FIFO is conducive to the principle of prudent accounting, the impact on the cost of the current period can be directly referred to profit, saving income tax costs, the business is favorable.
Natural gas is a commodity related to people's livelihood, and the price will change with the national policy adjustment, it is recommended to choose the FIFO method.
What else do I need to attach to the monthly carrying cost voucher?
No, this can be used as the original basis for bookkeeping (vouchers).
No, this can be used as the original basis for bookkeeping (vouchers).