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笔者建议,出于建设单位财务月报和财务决算的编报且简化不必要的账务处理核算程序的考虑,可将原有的“101建筑安装工程投资”、“102设备投资”、“103待摊投资”、“104其他投资”等原列一级核算科目合并增设为总账一级科目“基本建设投资支出”和二级核算科目“建筑安装工程投资”、“设备投资”、“待摊投资”、“其他投资”。具体科目设置使用如下:1、“基本建设投资支出”科目。用来核算建设单位用于基本建设投资支出的建筑安装工程投资、设备投资、待摊投
The author suggests that out of the construction unit financial monthly report and financial statements and simplify the accounting treatment of unnecessary accounting considerations, the original “101 construction and installation engineering investment”, “102 equipment investment ”103 “ Investment ”, “ equipment investment ”, “ pending investment ”, “ other investment ”. Specific subjects set to use the following: 1, “capital expenditure ” subjects. Used to account for the construction unit for the capital construction investment in construction and installation of investment, equipment investment, pending investment