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随着《企业会计准则》和《企业会计制度》的逐步实施,建造合同业务的处理已成为现实会计工作中相对费解的一个实际问题,特别是《建造合同》具体准则的要求对成本核算的影响尤显突出。本文拟就该准则在采用完工百分比法下对成本核算产生的影响进行分析。 一、建造合同业务核算的特点 建造合同业务核算的特点是由建造合同业务本身的特点所决定的,无论是建安施工企业还是工业制造
With the gradual implementation of “Accounting Standards for Business Enterprises” and “Accounting System for Business Enterprises”, the construction of contract business has become a relative problem in accounting practice. In particular, the impact of the requirements of the “Construction Contract” specific criteria on cost accounting Particularly prominent. The paper intends to analyze the impact of this standard on cost accounting under the percentage-of-completion method. First, the characteristics of construction contract business accounting Construction contract business accounting is characterized by the construction of the contract business itself, the characteristics of the decision, both Jian'an construction enterprises or industrial manufacturing