工程项目会计核算应注意的问题

Problems deserving attention in project accounting calculation

从正确划分成本核算对象、明确成本项目含义、掌握成本核算程序等探讨了项目部的成本核算，对项目部收入的确认进行了详细的分析、研究，以提高企业经济效益。

From cost accounting object, definition of cost items, cost accounting procedures and other aspects the cost accounting in project department is discussed. Detailed analysis and study is made on the determination of income of project department in order to increase economic benefits for enterprises.