关于财务会计职在工程总承包业务中的作用的探析中英文对照.docVIP

关于财务会计职能在工程总承包业务中的作用的探析中英文对照 About the financial and accounting functions in the analysis of the role of engineering general contracting business. In both Chinese and English 　　工程总承包模式是通过优化设计与施工集成，使设计方案更加合理，降低工程成本，节省业主大量精力和建设管理费用，基本消除业主工程建设工期风险、质量风险和追加投资风险，因此工程总承 Engineering general contracting mode is by optimizing the design and construction integration, make a design more reasonable, reduce the engineering cost, construction management cost, save the owner a lot of energy and basically eliminated the owner project construction time limit for a project risk, quality risk and increase investment risk, so the engineering contractor 包模式成为越来越多的发包人在建设项目时的首选模式。工程总承包项目方式很多，EPC、PC、E+PC、PMC+EPC等等。 Packet mode become more and more clients preferred mode in construction projects. Engineering general contracting project, EPC, PC, E + PC, PMC + EPC and so on. 　　工程总承包财务会计是项目管理体系的组成部分，按照建造合同准则要求，一般以单体工程项目做为核算对象，通过一系列会计程序，在公司统一的核算体系中进行非独立核算，反映工程总承包业 Financial accounting of the general contractor is part of the project management system, according to a construction contract standards requirements, general with single project as an accounting object, through a series of accounting procedures, in the companys unified accounting system in the independent accounting, reflect the engineering general contracting industry 务的经济活动。利用会计核算结果形成的各种会计信息，即实际发生值与工程概算作比较，分析和评价工程概算执行情况，促使工程总承包项目管理人员检查经济活动的合规性，分析得失、总结经验、 Of economic activity. Use of all kinds of accounting information, accounting results form the actual value and engineering budgetary estimate of comparison, analysis and evaluation of engineering budget execution, prompted engineering general contracting project management personnel to check the compliance of economic activity, analysis of gain and loss, sum up experience, 挖掘潜力、加强管理、提高项目效益。 Mining potential, strengthen management, improve the efficiency of the project. 　　由于工程总承包项目具有建筑产品生产流动性、结构复杂性、成品单件性、结算周期长的一切特点，因此工程总承包财务会计应贯穿于工程总承包经济活动的全过