《在建工程及转固核算业务问题探讨》-毕业论文.docVIP

精品 精品 在建工程及转固核算业务问题的探讨 会计学专业 摘要：根据最新企业会计准则规定，将在建工程并入《企业会计准则第4号——固定资产》中规范。规定中主要涉及了在企业会计核算中在建工程及转固核算业务作用和方法，并对在建工程和转固核算业务的若干问题进行了讨论。本文旨在就此提出一些建议和想法。 本文通过介绍在建工程相关明细科目的设置，其中主要包括二级明细科目及其明细科目说明；在建工程项目的细分，这主要针对企业新建、扩建等项目；在建工程转为固定资产的相关内容；在建工程的抵押以及年底如何将在建工程转化为固定资产的问题。通过对以上几部分的分析，可以得出以下结论：在经济发展的过程中，对待在建工程的问题，应具体问题具体分析，只有这样，才能规范在建工程会计核算，对项目成本进行有效地控制。 关键词：在建工程核算 转固业务核算 会计准则 探讨 A Discussion on on-going projects and accounting business of its transfer to fixed assets Accounting Student: GuoWeiJin Tutor: HuWanHua Abstract：According to the latest enterprise accounting rules, on-going projects will be regulated in Enterprise Accounting Rules No.4—Fixed Asset. The rules include functions and methods of on-going projects and accounting business of its transfer to fixed assets, and has discussions on several problems pertaining to the afore-mentioned business. The thesis aims to put forward some suggestions and ideas. The thesis introduces setting of relevant specific subjects of on-going projects including second-grade specific subjects and relating explanations; Subdivision of ongoing projects aiming at new and expanded projects; Relating contents on transfer of on-going projects to fixed assets; Mortgage of on-going projects and problems of how to transfer on-going projects to fixed assets. It can be concluded through analysis on the above problems that under the current economic development, specific problem on on-going projects should be treated specifically, only in this way can on-going projects accounting be regulated and cost be effectively controlled. Key words: On-going projects accounting, Transfer of on-going projects to fixed asset accounting, Accounting rules, Discussion 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc256600655 前言 PAGEREF _Toc256600655 \h 1 HYPERLINK \l _Toc256600656 第一章 在建工程相关明细科目的设置 PAGEREF _Toc256600656 \h 2 HYPERLINK \l _Toc256600657 1.1在建工程科目概述 PAGEREF _Toc256600657 \h 2 HYPERLINK \l _Toc256600658 1.2相关二级明细科目至