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施工企业不同于一般的工业企业,其某些账务处理存在特殊性。笔者所在企业下属的一家施工企业主要从事市政工程业务的承接,本文针对实际的账务处理中几个特殊性问题的处理做一般的探讨。一、施工企业开具发票与确认收入问题的处理根据企业会计准则——收入中确认的原则,施工企业的收入一般按照完工百分比法确认,同时根据新颁布的企业所得税实施细则中第二十三条第二款的规定:“企业受托加工制造大型机械设备、船舶、飞机,以及从事建筑、安装、装配工程业务或者提供其他劳务等,持续时间超过12个月的,按照纳税
Construction enterprises different from the general industrial enterprises, some of its accounting treatment is special. A construction enterprise under the enterprise where the author belongs mainly undertakes the undertaking of the municipal engineering business. This article makes a general discussion on the handling of several special problems in the actual accounting treatment. First, the construction enterprises to issue invoices and confirm revenue issues According to the Accounting Standards for Business Enterprises - revenue recognized principles, construction companies generally recognized in accordance with the percentage of completion of the income method, according to the newly promulgated Enterprise Income Tax Implementation Details of Article 23 The provisions of the second paragraph: ”Enterprises entrusted with the manufacture and processing of large machinery and equipment, ships, aircraft, and engaged in construction, installation, assembly engineering services or other services for more than 12 months, according to tax