基本建设单位工程预付款业务处理的分析与思考

An Analysis and Thought on Handling the Project Advance Payment of a Capital Construction Unit

作为一个基本建设单位,在开展工程建设过程中,经常会发生预付工程款业务。本文通过对该类业务核算常用的两种会计处理方法的分析,指出这两种方法各自存在的不足及其对基建报表数据编报的影响。并在上述方法的基础上提出了一些处理问题的新设想,以期提供较真实、完整的财务资料和财务信息。

Being a capital construction unit, it usually has to handle the advance payment in the construction. Making an analysis on two accounting methods in handling advance payment, this paper points out the drawback of the two methods and their influence on compiling the data of construction report form. After that, it gives some new conception on solving problems, which is in the hope of providing more authentic and complete financial material and information.