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建筑施工企业一般采取工程竣工结算利润的办法,当年完成的形象化进度工作量,不一定都能在当年形成工程价款结算收入。因此,施工企业发生的期间费用存在着支出与收入不相配比的情况,也就是说,在企业损益中,期间费用支出在前,工程价款结算收入补偿在后,在一个会计期间,如果支出的期间费用不能得到工程结算收入的相应补偿,企业的帐面上必然出现亏损。为了解决这一问题,特提出如下设想: 1、加强结帐收款工作。企业财会部门应积极配合有关预决算部门及时做好已竣工工程项目的送审结算工作,竣工一个项目,就要尽快结清一个项目,确保工程结算收入按期实现,使期间费用支出能得到当期收入的有效补偿。与此同时,还要进一步落实收款责任制,强化清收拖欠工程款的措施,有计划地组织资金回笼。 2、按比率均衡负担期间费用。在年终财务决算前,
Construction companies generally take the project completion and settlement of the profit approach, the visualization of the work done in the year to complete the workload may not be able to form the project price settlement income. Therefore, the cost incurred during the construction enterprises does not match the expenditure and income, that is, in the corporate profits and losses, the period before the cost of expenditure, the settlement of construction price compensation later, in an accounting period, if the expenditure Expenses during the project can not be compensated for the corresponding settlement, the inevitable loss of the company’s book. In order to solve this problem, we put forward the following ideas: 1, to strengthen the checkout collection. The accounting department of the enterprise shall actively cooperate with the relevant budget department to do a good job in submitting and settling the completed projects in time. When a project is completed, it is necessary to settle a project as soon as possible so as to ensure that the settlement revenue of the project is realized on schedule and the expenses incurred during the period can be rewarded Effective compensation. At the same time, we must further implement the collection accountability system, strengthen the collection of outstanding project payments, and systematically organize the return of funds. 2, according to the ratio of the burden of the cost of balanced period. Before the year-end financial accounts,