基础施工企业主要承担房屋、桥梁、隧道、道路的地下基础施工部分,是建筑施工的前期施工作业。其本身施工周期不长,但其所在的建筑项目往往施工周期长,大多都要在一年以上,加上有的甲方单位为拖延付款故意延迟决算,因此从承接项目到决算跨期较长,其会计核算如何更真实客观地反? The foundation construction enterprises mainly take part in the underground foundation construction of houses, bridges, tunnels and roads, and are the pre-construction work of the building construction. The construction period itself is not long, but the construction project where the construction period is often long, mostly for more than a year, together with some Party A intentional delay in the payment of delayed settlement, so from the acceptance of the project to a longer period of time How does its accounting more realistically and objectively?