《企业会计制度》规定,企业为基建工程、更改工程和大修理工程等发生的实际支出在“工程物资”和“在建工程”科目进行核算。但在实际业务中,仅在上述科目中核算还不能全面、如实地反映企业所发生的经济业务,如:企业预拨到本单位基本建设银行专项存款账户,专项用于经过上级主管部门批准立项的基本建设工程建设项目投资的单位自筹资金款项;用于通过基本存款业 The “Accounting System for Business Enterprises” stipulates that the actual expenditures incurred by an enterprise for infrastructure projects, alteration projects and overhaul projects shall be accounted for in “Construction Materials” and “Construction In Progress Projects”. However, in the actual business, the accounting of the above subjects alone can not comprehensively and accurately reflect the economic activities that have taken place in the enterprise. For example, the enterprise pre-allocated to the unit a special deposit account of the China Construction Bank and the special project is used for the approval of the project approval by the higher-level department in charge Of capital construction projects to invest units self-financing funds; for through the basic deposit industry