Combining with author’s present job, with the selected direction of the dissertation topic, he has chosen one of the tendering group villa as the target work. the villa structure types is a brick-concrete structure, the design using period is 50 years, the two layer building is 160M2 of its building area, the 85 type brick is using for the wall part, and the floor slab is reinforced concrete type, roof waterproof Level is II grade, windows and doors project are aluminum alloy doors and windows. This bidding document referred to the "List Pricing Norms of the Volume of Construction Works”, “the Pricing Guidelines of Construction Project in Jiangsu Province (2004 Edition)," and “Complement List of Decoration works in Nantong City”(2004 version). This item is a typical brick-concrete structure, through the completion of this project bidding, the author got a little familiar with the entire project accounting and valuation process, especially the process of bidding with a more Perceptual knowledge .