浅议施工企业周转材料已提摊销的调整夏自厚，田玉珍，谢鹤昌周转材料是施工企业不可缺少的劳动资料。由于它种类多、用量大、使用频繁、易于损耗。致使一些施工企业在其管理上出现紊乱现象，直接影响了施工企业工程成本的核算。笔者按照新的《施工企业会计制度》，略谈施... Talking about the Adjustment of Turnover Materials for Construction Enterprises Has Been Amortized Xia Zamong, Tian Yuzhen, Xie Hechang Working materials are indispensable labor materials for construction enterprises. Because of its variety, large amount, frequent use, easy to wear and tear. As a result, some construction enterprises appear disorder in their management, which directly affects the accounting of the construction cost of construction enterprises. The author in accordance with the new “Construction Enterprise Accounting System”, a brief talk about Shi ...