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针对现在施工企业中存在的随意调节工程结算收入、乱计乱摊工程结算成本等问题,本文着重论述建造合同准则对工程收入与费用结转的影响及完工百分比法在实践中的应用;合理确认当期合同收入,配合工程量清单计价,调整会计相关明细账户的设置;加强成本核算与控制,制定目标成本,做好会计部门与其他相关职能部门的协调配合工作,强调全员参与原则。
In view of the problems that the construction enterprises nowadays can arbitrarily adjust the settlement revenue of the project and the indiscriminate settlement of the construction settlement cost, this article focuses on the impact of the construction contract standard on the project revenue and cost carry-over and the percentage-completion method applied in practice. The current contract revenue, with the bill of quantities valuation, adjust the account-related account settings; strengthen cost accounting and control, set the target cost, do a good job with the accounting department and other relevant functional departments to coordinate the work, emphasizing the principle of full participation.