“在建工程”是核算企业进行各项工程所发生的各种支出和计算固定资产实际成本的科目。这个科目既是成本计算帐户,又是盘存帐户,还是结算帐户,核算较为复杂。下面谈谈自己在实际工作中对“在建工程”核算的几点浅显认识。一、合理确定相关工程成本固定资产成本是购建固定资产达到可使用状态前所发生的一切合理、必要的支出,既有直接发生,如购置固定资产的价款、运杂费、包装费、安装费等;也有间接发生的,如应分摊的借款利息和外币借款 “Construction in progress ” is the accounting of various expenditures incurred by the enterprise in the project and calculate the actual cost of fixed assets subjects. This subject is not only a costing account, but also an inventory account, or a settlement account, accounting is more complicated. Here to talk about their actual work on the “construction in progress” a few simple understanding of accounting. I. Reasonable determination of relevant project costs The cost of fixed assets is all reasonable and necessary expenses incurred before the fixed assets are acquired and used, which are both directly incurred, such as the purchase price of fixed assets, transportation charges, packing expenses, installation costs Etc .; also indirectly, such as the loan interest should be assessed and foreign currency borrowings