目前,对工程项目资金核算的基本做法是:1、资金来源中,属预算内的作拨入经费,其他来源按拨入单位记“暂存款—××部门”。这种做法只能反映某部门总拨入数,不能反映某项目总来源数。2、预付工程款按承建单位记“暂付款—××工程队”。当一个工程由多个工程队承建,一个工程队又同时承建多个项目 At present, the basic method of capital accounting for the project is: 1, the source of funds, which is within the budget for the incoming funds, other sources according to the dial-in unit, “temporary deposits - × × department.” This measure can only reflect the total number of dial-in in a department and can not reflect the total number of sources of a certain project. 2, prepaid project funds recorded by the contractor “temporary payment - × × Project Team.” When a project is constructed by several engineering teams, a project team constructs multiple projects at the same time