施工企业与一般企业在会计核算上最大的区别在于对施工成本的核算以及对收入、成本确认方面的不同上。会计核算是要和企业的生产经营特点相适应的。作为会计熟悉相关会计流程和科目尤其重要,可以根据实际情况或各企业情况不同而进行相应成本核算。 Construction companies and general enterprises in the accounting of the biggest difference is that the cost of construction accounting and revenue, cost recognition on the different. Accounting is to adapt to the characteristics of production and management of enterprises. As accounting is familiar with the relevant accounting processes and subjects is particularly important, according to the actual situation or the situation of various enterprises and make the appropriate cost accounting.