摘要
从合同收入的确认、建造合同亏损、开单结算等方面分析了建造合同准则与原施工企业会计制度的不同，指出了企业执行建造合同时所面临的疑难问题以及执行时应做的准备工作。
It analyzes the principle of contract formation and the difference to the accountant system of the original construction enterprise from the aspects of validation of contract income, deficit of contract formation, billing check etc, and points out the problems facing of enterprise and the preparation work need application in the enforcement of contract formation.
出处
《山西建筑》
2006年第21期225-226,共2页
Shanxi Architecture
关键词
施工企业
建造合同
成本核算
construction enterprise, contract formation, cost check
