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规范建筑设计收入会计核算的思考 被引量:1
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作者 吴成祥 《建筑设计管理》 2016年第11期38-39,42,共3页
建筑设计企业因经济类型不同,发展历史沿革不同,由此执行的会计制度不一致、设计收入会计核算存在很大差异,造成了企业间的会计信息缺乏可比性等实际问题。本文就规范建筑设计企业设计收入会计核算的现实意义、政策依据,以及按《企业会... 建筑设计企业因经济类型不同,发展历史沿革不同,由此执行的会计制度不一致、设计收入会计核算存在很大差异,造成了企业间的会计信息缺乏可比性等实际问题。本文就规范建筑设计企业设计收入会计核算的现实意义、政策依据,以及按《企业会计准则第14号——收入》中提供劳务收入的完工百分比法的运用阐述了个人理解。 展开更多
关键词 建筑设计收入 会计核算 经济类型
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Evaluation of Embodied Energy and Construction Costs for the Design of Low-Rise Apartments for Low-Income Residents in Surabaya, Indonesia
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作者 Vincentius Totok Noerwasito 《Journal of Civil Engineering and Architecture》 2011年第12期1142-1146,共5页
Low-rise apartments for low-income residents have been built in Surabaya in recent years. They have four stories and many rooms, and the dwellers are all small traders. Because these projects are built with funds from... Low-rise apartments for low-income residents have been built in Surabaya in recent years. They have four stories and many rooms, and the dwellers are all small traders. Because these projects are built with funds from the government, the buildings are designed to consider the cost of construction, without consideration of embodied energy material. As a result, the buildings are not optimal in terms of embodied energy and construction cost. At present, because there are both concerns over global warning and a worldwide energy crisis, the embodied energy in a building is a very important concept for building design, because it can determine usage of energy in relation to natural sources, especially fossil fuels. This is part of the sustainable design concept. This paper describes research regarding: differences in embodied energy and construction cost between different wall materials, including brick, corn block and lightweight concrete in low rise apartments; the optimal relationship between embodied energy and building cost; and which factors determine these differences. The findings of this research show that lightweight concrete is the best material for the building walls; apartments for low-income in Surabaya still do not represent optimal construction design; and that sustainable buildings are cheaper than those that do not use this concept. 展开更多
关键词 Building cost embodied energy low-income apartments SUSTAINABLE WALL
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