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施工企业由于工程地点分散、经常流动等特点,企业本部与所属单位之间、所属单位之间经常会发生各种资金往来结算,如材料调转、提供劳务等。同时,由于结算时间的差异和难以实现“零”结算等原因,企业与内部所属单位往往会相互占用部分资金,这部分资金就构成企业的内部往来款。为
Construction enterprises scattered due to the project, often flowing and other characteristics, business headquarters and affiliated units, subordinate units often occur between the various funds settlement, such as the transfer of materials, providing labor services. At the same time, due to differences in settlement time and difficult to achieve “zero” settlement and other reasons, enterprises and internal affiliates tend to occupy part of each other funds, which part of the funds constitute the company’s internal transactions. for