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在建工程核算是一个单位会计核算的重要内容,其核算内容与方法有别于单位一般经济业务内容,具有其特殊性。实际工作中在建工程在工程款预付、工程竣工结算等关键环节还存在较多不规范。文章就这些问题,结合基层医疗卫生机构实际工作特点作一些探讨,寻求会计核算更加规范与合理的经验。
Accounting for construction in progress is an important part of the accounting of a unit. Its accounting contents and methods are different from those of the general economic business of the unit and have their own particularities. The actual work in progress in construction projects in advance prepaid, settlement and other key aspects of the project there are still more non-standard. The article makes some discussions on these issues in combination with the actual work characteristics of primary medical and health institutions, seeking more standardized and reasonable accounting experience.