在建工程挂帐亟待清理

• 作 者: 童明喆
• 机 构: 安徽舒城县供销社
• 出 处: 财会通讯
• 发表日期: 1999年01期
• 关键词: 在建工程 工程决算 基建工程 其他费用

近几年来，不少单位将几年前就竣工并投入使用或已出售的基建工程款，长期挂在“在建工程”帐上，不转入“固定资产”科目。其原因大体有以下几点：（１）投资时“先斩后奏”，工程虽已竣工，主管部门尚未批复；（２）由非正规建筑单位承建，预决算资料不全，群众反映强烈；（?

In recent years, many flats have been put on “construction in progress” accounts for a long time and will not be transferred to “fixed assets” projects. The reasons for this are as follows: (1) When the investment is “cut first and then played back”, although the project has been completed, the competent department has not yet approved it; (2) It is constructed by an irregular construction unit and the budgetary information is not complete;