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为了适应国营施工企业财务会计制度的改革和进一步加强会计核算,财政部对1981年制定颁发的《国营施工企业会计制度——会计科目和会计报表》进行了修订重印。为了便于施工企业财会人员及其他有关部门、单位执行新的会计制度,现就制度修订、补充的几个主要内容简要介绍如下: 一、工程成本及工程价款结算的核算 1、工程成本的核算
In order to adapt to the reform of state-owned construction enterprises’ financial accounting system and further strengthen the accounting calculation, the Ministry of Finance revised and reprinted the Accounting System for State-owned Construction Enterprises - Accounting Liabilities and Financial Statements promulgated in 1981. In order to facilitate the construction enterprises accounting personnel and other relevant departments and units to implement the new accounting system, the system is now amended, a few main elements are briefly described as follows: First, the project cost and settlement of the project cost accounting 1, the project cost accounting