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在项目部会计核算操作中,经历了新旧会计制度交替,我们依据《施工企业会计制度》、《施工企业会计核算办法》、《企业会计准则》和《企业会计制度》的相关规定,根据项目部实际发生的各项经济业务,编制会计凭证,根据会计凭证登记账簿,根据账簿资料和其他有关资料按会计分期编制会计报表,从而构成一个完整的会计信息系统。以便在项目部决策管理时,能及时、正确、完整和综合地提供会计信息,为贯彻经济责任制和提高经济效益服务。
In the accounting department of the project department, we experienced the alternation of old and new accounting systems. Based on the relevant provisions of Accounting System for Construction Enterprises, Accounting Methods for Construction Enterprises, Accounting Standards for Business Enterprises and Accounting System for Business Enterprises, The actual occurrence of the economic business, the preparation of accounting vouchers, accounting books based on accounting records, accounting information based on books and other relevant information in accordance with the accounting period preparation of accounting statements, which constitutes a complete accounting information system. So as to provide accounting information promptly, correctly, completely and comprehensively in project management of project department, and serve for implementing economic responsibility system and improving economic efficiency.