调水成本是在调水过程中发生的各项成本、费用的总和。该文通过比较成本核算的会计法和工程概预算法,选择从会计核算角度确定调水工程调水至各受水区,各省、市分水口门的成本项目构成,并对南水北调东线一期工程调水成本进行核算。 Water transfer costs are the sum of costs and expenses incurred during the transfer process. By comparing the accounting method of cost accounting and the project budget method, this paper chooses to determine the cost items of water diversion project from the perspective of accounting in each water-receiving area, each province and city, Project water transfer costs accounting.