按照我国会计制度的规定,施工企业的工程结算收入采用完工百分比法计算。实践中,采用了形象进度法,即工程项目部每月末向企业工程管理部门按照施工形象进度估算本月实际完成的施工产值,工程管理部门经过审核后提供给财务部门,财务部门据以确认工程结算收入。由于我国建设领域信 In accordance with the provisions of our accounting system, the construction company’s engineering settlement income calculated using the completion percentage method. In practice, using the image progress method, that is, the project project department at the end of each month to the project management department in accordance with the progress of the construction image to estimate the actual completion of the construction output this month, after approval of the project management department to the financial department, the financial department to confirm the project Settlement income. Because of China’s construction area letter