建筑业统计单位 指从事房屋、构筑物建造和设备安装活动的生产单位。根据不同的组织方式,建筑业统计的调查单位可分为法人建筑业企业和附营建筑施工单位。法人建筑业企业是指专门组织的独立核算的法人建筑业企业。它应同时具备的条件是:①依法成立,有自己的名称、组织机构和场所,能够承担民事责任;②独立拥有和使用资产,承担负债,有权与其他单位签订合同;③独立核算盈亏,能够编制资产负债表。附营建筑施工单位是指建筑业以外行业的企业,事业单位为完成本单位固定资产建造任务而自行组织的建筑施工单位,它应同时具备的条件是:①具有一个场所,从事或主要从事建筑安装活动;②单独组织生产经营活动;③在企业内部单独核算收支。
建筑业总产值(即自行完成施工产值) 指建筑业企业或附营建筑施工单位自行完成的按工程进度计算的建筑安装生产总值,建筑业产值包括:
①建筑工程产值:指列入建筑工程预算内的各种工程价值。
②设备安装工程产值:指设备安装工程价值。
③房屋、构筑物修理产值:指房屋、构筑物修理所完成的价值,但不包括被修理房屋。构筑物本身的价值和生产设备的修理价值。
④非标准设备制造产值:指加工制造没有定型的,非标准的生产设备的加工费和原材料价值,不论是现场还是附属加工厂为本单位承建工程制造的非标准设备的价值,都应计算产值。
建筑业增加值 指建筑业企业在报告期内以货币表现的建筑业生产经营活动的最终成果。目前建筑业增加值采用分配法计算,即从收入的角度出发,根据生产要素在生产过程中应得的收入份额计算。具体计算公式为:
建筑业增加值=累计折旧中的本年折旧+主营业务应付工资+主营业务应付福利费+管理费用中的劳动、待业保险费+工程结算的税金及附加+管理费用中的税金+营业利润
房屋建筑施工面积 指在报告期内施工的全部房屋建筑面积。包括本期内新开工的、上期施工跨入本期继续施工、上期停建本期复工的房屋建筑面积;不包括上期开工后又停工,本期未施工的房屋建筑面积。
房屋建筑竣工面积 指在报告期内,按照设计所规定的工程内容全部完成,达到了设计规定的交工条件,经有关部门检查验收鉴定合格的房屋建筑面积。
自有机械设备年末总台数 指归本企业(或单位)所有,属于本企业固定资产的生产性机械设备年末总台数。包括施工机械、生产设备、运输设备以及其他设备。
自有机械设备年末总功率 指本企业(或单位)自有施工机械、生产设备、运输设备以及其他设备等列为在册固定资产的生产性机械设备年末总功率,按设定能力或查定能力计算。包括机械本身的动力和为该机械服务的单独动力设备,如电动机等。计算单位用千瓦,动力换算可按1马力=0.735千瓦折合成千瓦数。电焊机、变压器、锅炉不计算动力。
工程结算收入 指企业(或单位)按工程的分部分项自行完成的建筑产品价值并已与甲方在报告期内办理结算手续的工程价款收入,以及向甲方收取的除工程价款以外的按规定列作营业收入的各种款项,如临时设施费、劳动保险费、施工机械调迁费等以及向甲方收取的各种索赔款。
工程结算利润 指已结算工程实现的利润。如为亏损以“-”号表示。其计算公式为:
工程结算利润=工程结算收入-工程结算成本-工程结算税金及附加
企业总收入 指与企业生产经营直接有关的各项收入,包括工程结算收入和其他业务收入,即:
企业总收入=工程结算收入+其他业务收入
Statistical Unit in Construction refers to the establishment engaged in the construction of buildings and structures and in the installation of equipment. They can be divided into two categories: corporate construction enterprises and affiliated construction units, depending upon their way of organization. A corporate construction enterprise is a legal entity with independent accounting system, especially set up to undertake construction activities. It should meet the following 3 requirements: (a) being set up in line with relevant legal basis, having its full name, organization and location, and capable of taking civil liabilities; (b) independently possessing and using its assets and assuming its liabilities, and entitled to sign contracts with other institutions; and (c) making independent accounts of its profits and losses, and capable of compiling its own balance sheet. On the other hand, the affiliated construction units are subsidiary constructing units that are established by enterprises or institutions in other industries to take construction projects to build up their fixed assets. They should also meet 3 requirements: (a) engaged exclusively or mainly in construction and installation activities with a fixed site; (b) organizing independently their production/management; and (c) with independent accounting capability in the enterprises to which they are attached.
Gross Out put Value of Construction (Output Value of Projects Under Construction) refers to the gross output value of construction and installation projects that are undertaken by construction enterprises or affiliated constructing units, calculated in line with the planned schedule. It includes:
(1) Output value of construction projects, that is the value of projects covered by the project budgets;
(2) Output value of installation projects, that is the value of the installation of equipment;
(3) Output value of repair of buildings and structures, that is the value created through the repairs of buildings or structures, but does not include the value of buildings or structures being repaired and the value of the repair of production equipment;
(4) Output value of manufactured non-standard equipment, that is the value of non-standard production equipment (including raw materials and manufacturing cost) made for the construction project, irrespective of whether the equipment is manufactured on the construction site or by subsidiary workshops.
Value Added of Construction refers to the final result of the activities of production and management of construction in monetary terms in the reference period. At present, the value added of construction is calculated with the method of distribution. In other words, it is the sum of incomes of various production factors in the production process. The formula is as follows:
Value Added of Construction=Depreciation of Fixed Assets in the Year + Wages Payable + Welfare Expenses Payable + Insurance Premium and
Tax for Waiting for Employment in the Administrative Expenses + Taxes and Surcharges in Project Settlement + Profit Gained from Project Settlement - Profit Used as Bonus.
Floor space of Buildings Under Construction refers to floor space of buildings under construction during the reference period, including newly started buildings, buildings started earlier and continued during the reference period, and buildings suspended earlier but restarted during the reference period. Excluded are buildings started and then suspended earlier that have not been restarted during the reference time.
Floor Space of Buildings Completed refers to the floor space of buildings that are completed in the reference period in accordance with the requirements of the design, up to the standard for putting them into use, and have been checked and accepted by concerned departments as qualified ones.
Total Number of Machinery and Equipment Owned by the Construction Enterprises (or Units) by the End of Year refers to the number of machines and equipment owned by the enterprises (or units), and listed as the fixed assets of the enterprises (or units) by the end of the year, including machinery and equipment for construction, production and transportation.
Total Power of Machinery and Equipment Owned by the Construction Enterprises (or Units) by the End of Year refers to the total power of machinery and equipment owned by the enterprises (or units), and listed as the fixed assets of the enterprises (or units) by the end of the year, including machinery and equipment for construction, production and transportation. The power of the machinery is calculated on basis of the designed or verified capacity, covering the power of the machinery/equipment and the separate power equipment serving the machinery/equipment (such as electric motors), but excluding welders, transformers and boilers. The unit used for the calculation of power is kilowatt, with horsepower converted to kilowatt by 1 horsepower= 0.735 kilowatt.
Income from Settlement of Projects refers to the income received by the construction enterprise/unit from the completed portion of the project through settlement procedures with the contracted during the reference period, and other charges to the contracted as operational costs, such as facility fee, labor insurance premium, moving cost of construction unit, as well as various types of claims to the contracted.
Profit from Settlement of Projects refers to profit realized through settled projects. It is calculated with the following formula:
Profit from Settlement of Projects=Income from Settlement of Projects-Settled Cost - Settled Taxes and Other Cost
Total Revenue of Enterprises refers to the sum of income from production and operation of enterprises, including income from settlement of projects and other operational income, namely:
Total Revenue of Enterprises=Income from Settlement of Projects +Other Operational Income
|