基建会计（Accounting for Capital Construction）.docVIP

基建会计（Accounting for Capital Construction） Download the construction enterprise accounting method on the Internet I. General description (a) to the accounting standard for construction enterprises, according to the Peoples Republic of China accounting law, Regulations on financial accounting reports of enterprises, enterprise accounting system and relevant state laws and regulations, combined with the actual situation of construction enterprises, construction enterprises accounting measures formulated (hereinafter referred to as the measures ). (two) construction enterprises within the territory of the Peoples Republic of China carry out the enterprise accounting system at the same time, and implement these measures. Two, supplementary accounting instructions (1) the setting of accounting subjects; 1. of these measures in the enterprise accounting system are added on the basis of materials and temporary facilities, temporary facilities, temporary facilities, amortization clean up , settlement , construction and mechanical work subjects. 2. according to the provisions of the enterprise accounting system, the construction enterprise engineering project contract confirmation of income and contract costs through main business income and main business cost accounting subjects, these measures were added to the accounting content. The project construction contract is expected to be ready for the loss by adding the contract for loss preparation under the inventory depreciation reserve account. 3. construction enterprises may, according to their own needs, set up funds allocated by their own departments, higher funds allocated by the higher authorities and internal contacts. (two) instructions for the use of supplementary accounting subjects 1233 turnover materials 1. This account calculates the actual cost or planned cost of the construction stock and the various revolving materials in use. Turnover materials refers to the construction enterprises can be repeatedly used in t