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施工企业普遍具有资金投入大、施工周期长的特点,会计核算的内容、形式与一般工业企业有所不同,科学合理的会计核算方法对于准确反映施工企业当期的工程收入和成本,确定会计期间的经营成果显得尤为重要。而施工企业的收入确认是整个会计核算
Construction enterprises generally have the characteristics of large capital investment and long construction period. The content and form of accounting are different from those of general industrial enterprises. Scientific and reasonable accounting methods accurately reflect the current project revenue and costs of construction enterprises, and determine the accounting period Operating results seem particularly important. The construction company’s revenue recognition is the entire accounting