工程施工企业会计核算方法（Accounting methods for construction enterprises）.docVIP

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工程施工企业会计核算方法（Accounting methods for construction enterprises）.doc

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工程施工企业会计核算方法（Accounting methods for construction enterprises）

工程施工企业会计核算方法（Accounting methods for construction enterprises） Accounting methods for construction enterprises I. General description (a) to the accounting standard for construction enterprises, according to the Peoples Republic of China accounting law, Regulations on financial accounting reports of enterprises, enterprise accounting system and relevant state laws and regulations, combined with the actual situation of construction enterprises, construction enterprises accounting measures formulated (hereinafter referred to as the measures ). (two) construction enterprises in Peoples Republic of China shall, when carrying out the enterprise accounting system, establish accounting methods for construction enterprises at the same time These Measures shall be implemented. Edit this paragraph using instructions two, supplementary accounting instructions (1) the setting of accounting subjects; 1. of these measures in the enterprise accounting system are added on the basis of materials and temporary facilities, temporary facilities, temporary facilities, amortization clean up , settlement , construction and mechanical work subjects. 2. according to the provisions of the enterprise accounting system, the construction enterprise engineering project contract confirmation of income and contract costs through main business income and main business cost accounting subjects, these measures were added to the accounting content. The project construction contract is expected to be ready for the loss by adding the contract for loss preparation under the inventory depreciation reserve account. 3. construction enterprises may, according to their own needs, set up funds allocated by their own departments, higher funds allocated by the higher authorities and internal contacts. (two) instructions for the use of supplementary accounting subjects 1233 turnover materials 1. This account calculates the actual cost or planned cost of the construction stock and the various revolving materials in