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本文阐述了施工企业会计成本核算的必要性,对施工企业成本核算现状进行了分析,针对性地提出了加强施工企业成本核算的具体对策。
This article expatiates the necessity of accounting for construction enterprises accounting, analyzes the present situation of cost accounting for construction enterprises, and puts forward specific countermeasures to strengthen the cost accounting of construction enterprises.