最新施工企业会计核算办法（国外英文资料）.docVIP

最新施工企业会计核算办法（国外英文资料） General description (a) for the standardized construction enterprise accounting, according to the accounting law of the Peoples Republic of China, the regulation on enterprise financial and accounting reports , enterprise Industry accounting system and the relevant state laws and regulations, and in combination with the actual situation of construction enterprise,, formulate the measures for the construction enterprise accounting (hereinafter referred to as the measures). The construction enterprises within the territory of the Peoples Republic of China shall carry out the measures while implementing the enterprise accounting system. 2, supplementary accounting subject instructions (1) the setting of accounting subjects 1. The measures on the basis of the accounting system for enterprises to establish a turnover materials, temporary facilities, temporary facilities amortisation, temporary facilities clean, engineering settlement, construction and mechanical operations subjects. 2. According to the regulations of the accounting system for enterprises, construction enterprises confirm engineering contract revenue and contract costs respectively by advocate business wu income and main business cost course business accounting, the measures for its accounting content added. The project construction contract is expected to be prepared by adding contract forecast loss preparation in detail course under the inventory drop preparation course. Construction enterprises may, according to the need of their own, set up the subject such as appropriation of their own funds, higher levels of investment and internal exchanges. (2) to supplement the use of accounting subjects Circulating material The actual cost or plan cost of the enterprise inventory and the various circulating materials used in the enterprise. Turnover materials refers to the construction enterprises in construction process can be used many times, and can keep the original form and shifted its