施工企业合同成本的确定及会计核算

Determination of contract cost and accounting calculation in construction enterprises

结合施工企业的特点 ,分析了施工企业合同成本所包含的具体内容 ,并详细阐述了合同收入与合同费用的计算过程 ,对施工企业具有较强的实践意义。

In connecting with the features of construction enterprises, this paper analyzes that which should be included in contract cost of construction standard. In addition the computing process is elaborated, which is meaningful for construction enterprises.