“在建工程”与“应收帐款”龚洪根·徐晓华在一次对某乡镇企业进行贷款发放前的调查中，发现该企业财会人员对“在建工程”和“应收帐款”两科目不能正确理解和使用。企业将固定资产工程出包给某建筑公司，预付建筑公司工程价款时，财会人员对这笔业务作如下会计处理：借... “Construction in progress” and “Receivables” Gong Honggen and Xu Xiaohua In a survey of loans to a township-owned enterprise, it was found that the financial accountants did not have the right to accept the “construction in progress” and “accounts receivable” Correct understanding and use. Enterprises will be fixed assets project to a construction company, prepaid construction company project price, the accounting staff of the business accounting as follows: ...