建造合同会计准则(精选二十四篇)(建造合同会计分录 举例)

2025-06-27

建造合同会计准则一

乙方:

甲方在 路建造(加层)房屋一栋,框架共三层。预计建筑面积 平方米,采用包工形式由乙方泥木共同承建,为确保工程质量,根据建筑法规定,经甲方乙双方协商民,达成以下条例:

一、确保工程质量,泥木施工时互相配合,确保进度和质量,做到模板平整,柱子垂直,墙体平整垂直。

二、施工范围:木工自带模板、铁钉等材料。 泥工:做墙、粉刷、扎钢筋、浇水泥等。

注:(四周做墙)内、外粉刷,卫生间墙体及粉刷,不粉刷天棚、楼面、楼梯子。(商品水泥)

三、付款与结算方式:

浇完一层楼面,甲方预付泥工本层70%,墙面粉刷完,付20%,全部结束再付清10%,木工付本层的90%,房屋结束后,按房屋的投影建筑面积,泥工按每平方米 元计算,木工按 元/平方米计算。

四、建筑施安全

乙方应要求施工人员安全施工,如因施工人员违反建筑

五、每层浇水泥时甲方应结乙方每人补助中餐生活费20元,伙食由乙方自理。

六、未尽事,双方本着友好原则协商解决。

七、本合同一式叁份,甲乙双方各执一份,双方签字后生效。

乙方: 泥工:

年月日:

木工:

建造合同会计准则二

yacht build agreement

dated: 22nd december 20__

between

aaa‘s yacht company limited, hong kong. (hereinafter referred to as “the builder”)

and

bbb cc, vietnam, (hereinafter referred to as “the buyer”)

whereas:

1) the buyer wishes to acquire a aaa‘s cape 65 trawler yacht (the yacht) designed by thanos condylis, and built to the buyer’s stated requirements and specification, and the builder has the capability, knowledge and skills to build and supply the same.

2) the builder has agreed to construct, equip, fit-out, test and deliver the yacht to the buyer‘s stated requirements and specification, which the buyer has agreed to accept upon the terms and conditions here in after specified:

now therefore the parties hereto have agreed and do hereby agree as follows:

article i - interpretation

1) in this contract the following words and expressions shall have the meaning hereby ascribed to them, except where the context otherwise admits or requires:

“banking days” shall mean days upon which hong kong clearing banks are customarily open for business.

“the builder‘s clarifications” shall mean the documents so entitled forming part of this contract and set out as annexes hereto; (see also item (2) of this article.)

“buyer‘s representative(s)” shall mean such persons notified from time to time by the buyer as having authority to act for the buyer, the extent of such authority being set out in the notice;

“items of buyer‘s supply” shall mean any item of equipment and stores for the yacht ordered by the buyer direct from the manufacturer or the supplier, for incorporation in the yacht by the builder;

“items of builder‘s supply” shall mean any item of equipment and stores for the yacht ordered by the builder direct from the manufacturer or the supplier, for incorporation in the yacht;

“the certifying / survey body” shall mean the body responsible for the survey and certification of the yacht to the requirements of the buyer.

“the contract” shall mean (a) this contract, and (b) the attached annexes and schedule more particularly described below.

“the contract delivery date” shall mean no later than 30 june 20__;

“the contract master programme” shall mean the programme for construction of the yacht, set out in annex d;

“the contract price” shall mean the price stipulated in article v for the yacht, yard number 005;

“the yacht” shall mean the yacht the subject of this contract and generally as described in article ii, with all the machinery, apparatus, outfit, materials, and equipment appurtenant thereto, but excluding the items of buyer‘s supply.

“the boatyard” shall mean aaa‘s yacht company, xinhui, china.

“the design specifications” shall mean the specifications, designs, plans and drawings, set out in schedule a, prepared and signed by the buyer, identified as forming part of this contract, and including such revised or supplemental specifications, plans and drawings as may subsequently be agreed between the buyer and the builder provided that (i) in the case of any inconsistency between any article or paragraph of this contract and the design specifications, this contract shall prevail, (ii) in the case of any inconsistency between the design specifications and a plan or drawing, the design specification shall prevail, and (iii) in the case of any inconsistency between one plan or drawing and another plan or drawing, the later in date shall prevail;

\"schedule a\" shall mean the agreed schedule of drawings

“annex a” shall mean the list of materials, components and equipment defining a completed yacht;

\"annex b\" shall mean the agreed weld quality procedures

“annex c” shall mean the agreed shot blasting, fairing, painting and foaming specifications

\"annex d“ shall mean the agreed production schedule master program.

“specified” shall mean stipulated in the specifications and annex a;

“supplier” shall mean any person, firm or company, which has entered into a contract with the builder for the supply of materials, machinery, services or equipment (other than items of buyer‘s supply) for the yacht;

the index, article and paragraph headings, are inserted for convenience only and shall not affect the construction of this contract.

words importing the singular shall include the plural and vice versa.

2) list of builder‘s clarifications, not covered in annex a document:

“cradles for transport” the supply of a cradle for shipment is excluded from this contract.

“dressing/stepping the mast” the dressing and stepping of mast for the yacht is included in the builder‘s supply.

“storage” the builder will arrange secure storage ashore for the yacht at the boatyard between completion of build and handover at delivery.

建造合同会计准则三

发包方(以下简称甲方):

承包方(以下简称乙方):

按照《中华人民共和国经济合同法》和《建筑安装承包合同条例》的规定,结合本工程的具体情况,双方达成以下协议。

第一条 工程概况及承包方式

1、工程名称:

2、工程地点:

3、承包范围(详见附表一:工程预算书)

4、承包方式,双方商定采用下列第 ①乙方包工、包全部材料.(按预算项目总价包干) ②乙方包工、部分包料,甲方提供部分材料 ③乙方包工、甲方包全部材料

5、天,本工程自年月日开工,于 月日竣工。

6、合同价款(人民币)¥:(人民币大写) ¥:

第二条 甲方工作

1、向乙方提供施工所需的水、电供应,并说明使用注意事项。办理施工所涉及的各种申请、批件等手续,并承担管理处各项收费(除施工队押金外)。

2、指派为甲方驻工地代表,负责合同履行。对工程质量、进度进行监督检查,办理验收、变更、登记手续和其他事宜。

第三条 乙方工作

1..,参加甲方组织的施工图纸或作法说明的现场交底,拟定施工方案和进度 计划,共同审定。

2、指派 质、保量、按期完成施工任务,解决由乙方负责的各项事宜。

3、严格执行施工规范、安全操作规程、防火安全规定、环境保护规定。严格按照图纸或作法说明进行施工,做好各项质量检查记录。参加竣工验收,编制工程结算。

4、遵守国家或地方政府及有关部门对现场管理的规定,妥善保护好施工现场周围建筑物、设备管线等不受损坏。做好施工现场保卫和垃圾清运等工作,处理好由于施工带来扰民问题及与周围单位(住户)的关系。

5、施工中未经甲方同意或有关部门批准,不得随意拆改原建筑物结构及各种设备管线。

6、工程竣工未移交甲方之前,负责对现场的一切设施和工程成品进行保护。

第四条 关于工期的约定及其他

1、甲方要求比合同约定的工期提前竣工时,应征得乙方同意,并支付乙方因赶工所发生的费用,费用由双方协商解决。

2、甲方未按约定完成工作,影响工期,工期顺延。

3、乙方责任,不能按期开工或中途无故停工,影响工期,工期不顺延。

4、设计变更或非乙方原因造成的停电、停水及不可抗力因素影响,导致停工8小时以上(一周内累计计算),工期相应顺延。

5、在正常施工条件,确保施工工期,如工程质量增加,甲方供应材料受自然条件影响(如遇到台风、暴雨等),相应顺延工期。

第五条 关于工程质量及验收的约定

1、本工程以施工图纸、作法说明、设计变更和《南宁市装饰装修工程质量验收标准》为质量评定验收标准。

2、甲、乙双方应及时办理隐蔽工程和中间工程的检查与验收手续。甲方不按时参加隐蔽工程和中间工程验收,乙方可自行验收,甲方应予承认。若甲方要求复验时,乙方应按要求办理复验。若复验合格,甲方应承担复验费用;若复验不合格,其复验及返工费用由乙方承担,但工期也予顺延。

3、由于甲方提供的材料、设备质量不合格而影响工程质量,其返工费用由甲方承担,工期顺延。

4、乙方提供的材料及样品、须事先通知甲方进行验收,验收合格后方可进行施工。

5、由于乙方原因造成质量事故,其返工费用由乙方承担,工期不顺延。

6、工程竣工后,乙方应通知甲方验收,甲方自接到通知三天内组织验收,并办理验收、移交手续。如甲方在规定时间内未能组织验收,需及时书面通知乙方,终定验收日期。

第六条 关于工程价款及结算的约定

料五天内审批完毕,到期未提出异议,视为同意。

3、工程进行期间,甲方提出图纸更改或项目增减,甲方需提前两天通知乙方,其发生费用,由甲乙双方另行协商解决。

4、工程竣工验收合格后五天内,甲方一次性付清工程余款,乙方同时将钥匙移交甲方。

5、结算以预算项目总价包干。

第七条 关于材料供应的约定

1、本工程甲方负责采购供应的材料、设备,应为符合设计要求的合格产品,并应按时供应到现场,凡约定由乙方提货的,甲方应将提货手续移交给乙方,由甲方承担运输费用。由于甲方供应材料、设备发生了质量问题或规格差异,对工程造成损失,责任由甲方承担。甲方供应的材料,经乙方验收后,由乙方负责保管。若乙方保管不当造成损失,由乙方负责赔偿。

2、凡由乙方采购的材料、设备等物品,如不符合质量要求或规格有差异,并未经得甲方认可,应禁止使用。若已使用,对工程造成的一切损失由乙方负责。

第八条 有关安全生产和防火的约定

1、甲方提供的施工图纸或作法说明,应符合《中华人民共和国消防条例》和有关防火设计规范。

2、乙方在施工期间应严格遵守《建筑安装工程安全技术规程》、《建筑安装工人安全操作规程》、《中华人民共和国消防条例》和其它相关的法规、规范。

3、由于甲方确认的图纸做法说明,违反有关安全操作规程、消防条例和防火设计规范,导致发生安全或火灾事故,甲方应承担由此产生的一切经济损失。

4、由于乙方在施工生产过程中违反有关安全操作规程,消防条例,导致发生安全或火灾事故,乙方应承担由此引发的一切经济损失。

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