在建筑施工过程中,工程用料有运输、保管中的损耗(非工艺损耗)和预算定额内额定的用料损耗(工艺损耗)。这两种损耗由于包括的内容范围不同,费率计算不同,核销方法不同,因此,在计算时要分别统计,合理核销。土建单位的材料运输、保管损耗,一般是指材料从产地经过运输中转验收入库这一过程中所发生的运输装卸损耗,以及材料入库后直至发放前的保管期间所发生的各种损耗数量的总和。这 During the construction process, the engineering materials have losses (non-process losses) during transportation and storage, and nominal consumption losses (process losses) within the budget quota. These two kinds of losses are due to different content ranges, different rates calculations, and different methods of write-off. Therefore, they must be calculated separately and reasonably written off. The loss of material transport and storage of civil works units generally refers to the loss of transport handling during the process of transferring the material from the production site to the income collection warehouse during transportation, and the amount of various losses occurring after the materials are put into storage until the storage period before the issuance. Sum. This