小王提出一个有趣的问题:参加建筑企业工作快两年了,只见盖大楼,还没有接触到大楼“销售”的业务呢?小李笑着说:我还没听过“卖”大楼的提法哪!老会计说:小王提出的问题,看起来像是个笑话,实际上,建筑企业同其他企业一样,也有产品销售的业务,包括基本生产(即建筑安装工程生产)的产品销售和辅助生产(其他产品和劳务供应)的产品销售。我们就简单地谈谈基本生产即建筑产品销售的核算吧。按现行基本建设管理体制的规定,建筑产品的销售活动,是通过“结算”形式来实现 Xiao Wang raised an interesting question: to participate in the construction business almost two years, I saw the building, have not yet come into contact with the building “sales ” business? Xiao said with a smile: I have not heard The old accountant said: The question raised by Xiao Wang looks like a joke. In fact, construction enterprises, like other enterprises, also sell their products, including basic production (ie, construction and installation works) Product sales and product support sales (other products and labor supply). We simply talk about the basic production of construction product sales accounting it. According to the provisions of the current capital construction management system, the sales activities of construction products are realized through the form of “settlement”