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在水利工程复建中,首先要对旧的水利工程进行拆除,这将会产生大量的废旧材料。这些材料往往具有可观的利用价值,已引起了水利部门的重视,有的已加以利用。例如大官庄枢纽工程安排了9000方块石回收任务。但对回收材料的利用如何进行会计核算,尚无现成的会计处理方法。为此,本人对此作点粗略的探讨。 水利工程建设中的废旧材料回收利用大体上有三种情况:1、已列入概算,并作为一种投资来源材料回收利用,即工程批复概算
In the reconstruction of water conservancy projects, we must first demolish the old water conservancy projects, which will generate a lot of waste materials. These materials often have considerable use value, which has aroused the attention of the water conservancy department, and some have been used. For example, Dachangzhuang Junction Project has arranged a 9,000 square stone recycling task. However, the use of recycled materials, how to carry out accounting, there is no ready-made accounting methods. To this end, I make a rough discussion of this. There are basically three situations for the recovery and utilization of waste materials in the construction of water conservancy projects: 1. The estimates have been included in the budget estimates and used as an investment source for material recovery and recycling, that is, the estimate of the project approval