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为了克服现行制度中相关会计处理方法存在的局限性。财政部颁发了《会计准则——建造合同》,对会计处理方法提出了许多具体要求,施工企业在该准则的规范下,会计核算上发生了重大变化。
In order to overcome the limitations of the existing accounting treatment methods in the current system. The Ministry of Finance issued the “Accounting Standards - Construction Contract” and put forward many specific requirements on the accounting treatment methods. Under the guidelines of the standards, construction enterprises have undergone major changes in accounting.