实行竣工一次结算的施工企业,如遇工期较长的工程,仍按现行定额流动资金组成内容计算定额流动资金平均占用额,其计算结果往往大于实际占用额。这是因为随着施工工日的增加,如不办理中间结算,“预收工程款”与“工程施工”两科目的余额成正比例增加,即使同一个工程每月完成的工作量,投入的工程成本,收取的工程进度款和在建工程成本都均匀相等,可是计算的“工程施工”科目月末平均余额除最后竣工结算那一个月外,其他各月会出现后一个月必大于前一个月的情况。为使计算结果尽可能反映实际情况,实践中的做法是: If a construction company that has completed the settlement once is required, the project will still calculate the average amount of the fixed working capital according to the current fixed-term circulating funds in the case of a project with a long construction period. The calculation result is often larger than the actual occupancy. This is because with the increase in the number of construction days, if you do not handle interim settlement, the balance of the “advanced project payment” and the “project construction” will increase in proportion, even if the workload of the same project is completed monthly, the project cost The project progress payment received and construction in progress costs are evenly equal. However, the month-end average balance of the calculated “project construction” accounts, except for the month of the final completion settlement, will be greater in the other months than in the previous month. . In order to make the calculation result reflect the actual situation as much as possible, the practice in practice is: