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一、前言财政部于2006年发布了《企业会计准则第15号—建造合同》,自2007年起首先在上市公司执行,并鼓励其他企业提前执行。建造合同准则的发布给施工企业的会计核算带来了进步,同时也带来了挑战。它在合同收入和合同费用的确认、单据结算和预计合同亏损的处理等方面进行了较大改变,但也同时更加重视成本估算和控制以及成本核算基础工作。建造合同准则改变了以往由财务部门单独进行
I. Preface The Ministry of Finance issued “Accounting Standards for Business Enterprises No. 15 - Construction Contract” in 2006, which was first implemented in listed companies since 2007 and encouraged other enterprises to implement them in advance. The issuance of construction contract guidelines has brought progress and accounting challenges to construction enterprises. It has made significant changes in terms of contract revenue and contract costs, settlement of documents and treatment of projected contract losses, but at the same time more emphasis is placed on cost estimation and control as well as cost accounting. The construction contract guidelines have changed in the past by the finance department alone