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财政部2003年颁布的《施工企业会计核算办法》,对施工企业建造收入的计量作出了具体的规定,但在实务操作中以该《施工企业会计核算办法》为准则,财务人员面临许多操作困难。1.实务操作中需要大量的职业判断A.建造合同的结果能否可靠地估计需要一个判断。尽管大多数建造合同都是
The Accounting Methods for Construction Enterprises promulgated by the Ministry of Finance in 2003 have made specific provisions on the measurement of construction revenue of construction enterprises. However, in practice, the financial personnel are faced with many operational difficulties based on the Accounting Standards for Construction Enterprises . 1. A lot of professional judgment is needed in practical operation A. Whether the result of the construction contract can be reliably estimated requires a judgment. Although most construction contracts are