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施工企业具有一些区别于其他企业的独特性,也正是因为这些独特性决定了施工企业会计核算具有核算周期长、跨年度核算、金额巨大、项目单一等特点,所以在进行施工企业会计核算的时候应特别注意本行业的特点,采用适合的专业会计手段,对发生的工程项目进行合理的确认和计量,也正是因为这些特性,在使用会计核算方法和原则时也难以进行统一,因此会出现很多通病。基于此,本文针对这些常见的问题进行归纳总结,结合自身实际,提出几点完善对策。
Construction enterprises have some unique from the other companies, it is precisely because of these unique characteristics of the construction business accounting has a long accounting cycle, cross-year accounting, a huge amount of money, a single project, so in the construction business accounting time Special attention should be paid to the characteristics of the industry, the use of appropriate professional accounting tools, the project occurred in the reasonable confirmation and measurement, it is also because of these characteristics, the use of accounting methods and principles is difficult to unify, it will appear A lot of common problems. Based on this, this article summarizes these common problems, combined with their own reality, put forward some improvement measures.