摘要
论述了施工企业在核算成本时,要按照成本项目来归集企业在施工生产经营过程中所发生的应计入成本核算对象的各项费用。
This paper discusses thai when construction enterprise is accounting cost, each expense of cost account ohjects, whieh appear during construclion and management of enterprise, should be converged according to cost items.
出处
《科学之友》
2007年第09B期63-64,共2页
Friend of Science Amateurs
关键词
成本核算
成本分析
工程项目
cost account, cost analysis, engineering projeet
