企业为扩大原有产品的生产能力提高效益进行改扩建,使原有的会计核算变的复杂化,在进行原企业正常的生产成本、收入、利润等核算的同时又要对改扩建项目经济活动的全过程进行严格的会计监督,针对这一特殊情况的会计核算提出了几点看法 Enterprises to expand the original product production capacity to improve the efficiency of expansion and expansion, so that the original accounting changes become complicated, the original production costs in the original business, revenue, profits and other accounting but also on the expansion of economic activities of the project The whole process of strict accounting supervision, accounting for this particular situation put forward a few observations