科学地设计帐簿格式,既可减轻记帐的工作量,又为算帐、报帐和用帐提供方便。下面介绍两种基本建设单位较常用的帐簿格式。一、“发包单位工程款往来明细帐”。这是施工企业使用较多的一种明细帐。此科目是由于采用借贷记帐法后,将“应收工程款”和“预收工程款”两个科目合并成的。使用这个合并科目后,给记帐工作带来了很大的方便,它的明细帐格式如下: Scientifically designed accounting format, both to reduce the workload of accounting, but also for the settlement, reporting and accounting convenience. Here are two basic construction units more commonly used book format. First, “contracting unit project payments between the current account ”. This is a construction company to use a more detailed account. This subject is due to the adoption of debit and credit accounting method, the “receivables” and “advance payment of construction projects,” the two subjects into the merger. The use of this merged account brings great convenience to the accounting work. The format of the detail account is as follows: