EPC业务在业务性质、结算方式等方面与一般的货物销售、工程建造、提供劳务等业务有较大的差别。现在我国还没有出台专门针对EPC业务的会计规范,对于应如何对其进行会计核算存在较多争议,这些争议主要集中在“延期付款EPC项目”的会计核算方法上。在本文中,笔者在分析比较实务中存在的一些会计核算方法的基础上,针对如何核算“延期付款EPC项目”提出了自己的意见。 EPC business in the nature of the business, settlement and other aspects of the general sales of goods, construction, provision of services and other business there is a big difference. At present, China has not issued accounting norms specifically for the EPC business, and there are still many disputes over how to conduct accounting. These disputes mainly focus on the accounting methods of “Deferred Payment EPC Project”. In this paper, based on the analysis of some accounting methods in comparative practice, the author puts forward his own opinions on how to calculate “deferred payment EPC project”.