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施工企业会计集中核算又叫一级核算,是指在会计主体不变的前提下按照“集中管理、统一开户、分账核算”的原则将企业所有分支机构的会计工作都集中在公司总部进行核算的一种会计工作组织形式。在这一形式下企业需成立会计核算中心,而其他的下属各分支机构发生的所有经济业务由会计核算中心集中办理并及时对内、对外提供会计信息。
Accounting for centralized accounting of construction enterprises, also known as a level of accounting, refers to the premise of the same accounting subject in accordance with the principle of “centralized management, unified account opening, sub-account accounting” all the accounting offices of enterprises are concentrated in the corporate headquarters Accounting of a form of accounting work organization. In this form, an enterprise needs to set up an accounting center, while all other economic activities that occur in other branches and sub-branches are centrally handled by the accounting center and provide internal and external accounting information in a timely manner.