现行对外承包企业会计制度对延期付款方式进行的结算,规定了应该与非延期付款方式的结算分别设置帐户,即从预收合同款开始,在成本计算、合同款结算、利润计算直至利润分配的各个环节中,延期付款项目与非延期付款项目应该分别设置明细帐进行核算,这些是必要的。但在利润的结转和分配上,制度规定:延期付 The existing accounting system of foreign contracted enterprises to settle the deferred payment method stipulates that the accounts should be set up separately with the settlement of the non-deferred payment method, that is, from the beginning of the advance payment, from the calculation of the cost, the settlement of the contractual terms, the calculation of the profit until the distribution of profits Links, deferred payment items and non-deferred payment items should be set up separately for the purpose of accounting, these are necessary. However, the carry-over and distribution of profits, the system provides: deferred payment