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大型发电机组项目的建设是一项周期长、投资大、具有内外联系性质的综合性工作。笔者基于2008年企业会计准则的讲解中举例火电厂的账务处理和佛山恒益2×600MW发电机组项目的实际情况,探析了佛山恒益2×600MW燃煤机组项目会计核算,希望为火电厂项目会计核算提供参考。
The construction of large-scale generator set project is a long-term, large investment, with a comprehensive internal and external nature of the work. Based on the accounting treatment of thermal power plant and 2 × 600MW generating unit project of Foshan Hengyi in the explanation of Accounting Standards for Business Enterprises in 2008, the author analyzes the accounting of 2 × 600MW coal-fired units in Foshan Hengyi Project, Project accounting for reference.