(上接2013年第4期第45页)第五讲土石方工程结算和审计须知专业分包结算是指在签订的施工承发包合同或由业主直接签订的分包工程合同中,按工程专业特征分类实施分包和结算。分包合同工作内容已完成,经总包商、业主或有关机构对专业内容验收合格后,按合同的约定,由分包商在原合同价格基础上编制 (Continued on page 45 of 2013 fourth page) fifth lecture earthwork settlement and audit notice professional subcontract settlement refers to the construction contract signed by the contract or the owners directly subcontract contract, according to the characteristics of the engineering profession Classified implementation of subcontracting and settlement. Subcontracting The contents of the work have been completed. After the main contractor, owner or relevant institution has passed the examination and acceptance of the professional contents, it is prepared by the subcontractor on the basis of the original contract price as agreed in the contract