探析甲供设备业务处理

Research on the Management of Party a Supplied Equipment

"甲供设备"是工程建设中经常发生的业务,但在具体实践中存在多种不同的管理和核算模式,对建设单位和施工单位有不同影响。通过对甲供设备业务处理的各种模式进行了探析,从造价、会计及税法等多个角度进行比较分析,并对各种模式的会计核算依据和优缺点进行了一定程度的总结。

The Party A supplied equipment is a service which in the engineering construction occurs frequently, but has many kinds of dif- ferent management and the calculation pattern in the concrete practice, to constructs the unit and the construction has the different influ- ence.The paper carried on to the Party A supplied equipment handling of traffic each kind of pattern searched analyzes, from the construc- tion cost, accountant and the tax law and so on many angles carried on the comparative analysis, and has,carried on certain degree summary to each kind of pattern accounting basis and the good and bad points.