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随着我国经济的快速发展,各地工程建设规模急剧扩张,施工企业的业务迅速增大。为了进一步规范施工企业的会计核算,提高施工企业会计信息质量,财政部于2003年9月25日下发了《施工企业会计核算办法》(以下简称“办法”),并于2004年1月1日起,在已执行《企业会计制度》的施工企业执行。办法在《企业会计制度》的基础上增设了“周转材料”“临时设施”“临时
With the rapid economic development in our country, the scale of construction projects in various places has expanded rapidly and the business of construction enterprises has rapidly increased. In order to further standardize the accounting of construction enterprises and improve the quality of accounting information of construction enterprises, the Ministry of Finance issued the Accounting Methods for Construction Enterprises (hereinafter referred to as the Measures) on September 25, 2003, On the date of implementation of the “Enterprise Accounting System” construction enterprises. Methods In the “enterprise accounting system” based on the addition of “working capital” “temporary facilities” "temporary