建筑施工企业会计委派制探讨中英文翻译.docVIP

建筑施工企业会计委派制探讨中英文翻译 Construction enterprise accounting accreditation both in English and Chinese translation are discussed 　1 建筑施工企业的特点 1 the characteristics of the construction enterprises.  　　建筑施工企业的特点是由其建筑产品的特点所决定的。建筑产品的特点主要有：（1）产品形态和功能的多样化。产品形态和产品功能的多样化，是指建设单位(业主)对自身要求目的不同，相应要求建筑企业要建造不同样式、不同功能的产品，如办公楼、宿舍楼、钢铁厂等，它们在形式和功能上都是截然不同的。（2）产品生产的周期长。一个建设项目从立项到勘察设计，从施工建设到试投产，少则需要两三年，多则需要七八年，有的大型项目象三峡工程那样需要十几年。即使在施工阶段，对建筑企业来讲也比一般企业的产品周期要长得多。（3）产品地点的不固定性是建筑施工企业的又一大特点。建筑施工产品是由建设单位(业主)指定位置而建造生产的产品，它从根本上区别于其它工业产品可由生产商在固定的场地生产制造产品。由于建筑产品生产的多样性、生产周期长、产品不固定等特点，决定了建筑施工企业生产工艺多样化，费用支出长期化，会计核算复杂化。所以，建筑施工企业的特点造成了会计信息失真。 The characteristics of construction enterprises is decided by the special features of its building products. The characteristics of the construction products mainly include: (1) the morphology and the function of the product diversification. Product form and the diversification of product function, refers to the construction unit (owners) about their purpose different requirements, the corresponding requires construction companies to build the products of different styles, different functions, such as office building, dormitory building, steel mills, they are very different in form and function. (2) the product production cycle is long. A construction project from the project survey and design, from construction to try and put into operation, less need for two or three years and requires more in 78, some large projects like the three gorges project will need more than a decade. Even in the construction phase, for construction enterprises product cycle is much longer than that in general enterprises. And the fluid (3) the product where is the another big characteristic of construction enterprises. Construction products are designated by the construction unit (owners) location and building products, it fundamentally different from other industrial products can be made by the producers in a fixed site production products. Due to the diversity of building products produc