工程施工交易会计处理探讨

Discussion on Accounting Processes of Construction Transaction

企业集团内部发生工程施工交易,如果满足合并要求,也需进行合并。但合并财务报表准则中列举的几种内部交易类型,并没有包括工程施工交易。本文按照合并会计报表准则的基本要求,对企业之间发生工程施工交易时,如何进行调整、抵销处理进行了讨论。

According to the basic requirements of standards of consolidated accounting statements, this paper has discussed how to adjust, offset processing when the engineering construction trade occurs between the enterprises.