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按照《企业会计准则第14号—收入》、《企业会计准则第15号—建造合同》规定,中石化集团公司从2011年将石油工程劳务中的钻井、物探、油田地面建设等明确要求采用建造合同进行会计核算,更好地贯彻权责发生制和配比原则,关键是做好项目的成本预算。本文从建造合同会计核算的实践中总结出经验,并对产生的一些问题,提出改进的一些看法,为如何做好建造合同下物探项目成本预算提出一些措施。
According to “Accounting Standards for Business Enterprises No. 14 - Revenues” and “Accounting Standards for Business Enterprises No. 15 - Construction Contract”, Sinopec Group Company explicitly requires the construction contracts for drilling, geophysical prospecting and oilfield ground construction in oil engineering services in 2011 Conduct accounting, to better implement the principles of accruals and matching principle, the key is to make the project cost budget. This paper summarizes the experience in the construction of contract accounting and puts forward some suggestions on how to improve some of the problems that arise. It puts forward some measures for how to do well in the cost estimation of geophysical projects under construction contracts.