摘要
文章通过对新旧准则及国际准则和《施工企业会计制度》的比较,阐述新准则执行过程中遇到的实际问题,并提出了具体措施和建议。
Based on the old and new standards and international norms and ＂the construction business accounting system＂ comparison, this paper discusses the practical encountered problems of the new guidelines in the implementation, and gives concrete measures and suggestions to solve the problems.
出处
《山西科技》
2009年第6期92-94,共3页
Shanxi Science and Technology
关键词
建造合同
新准则
实施
construction contracts
the new guidelines
implementation
