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《企业会计准则——建造合同》(以下简称《建造合同准则》)在具体执行过程中,各施工企业的相关处理在该准则未明确规定的方面存在差异。本文就此进行探讨,以求准确地把握《建造合同准则》的实质。一、合同总成本的预计《建造合同准则》第12条规定:“合同成本应包括从合同签订开
In the specific implementation process of the “Accounting Standards for Business Enterprises - Construction Contracts” (hereinafter referred to as the “Construction Contract Guidelines”), there are differences in the relevant treatments of construction companies that are not clearly defined in the standards. This article discusses this in order to accurately grasp the essence of the “construction contract guidelines.” I. Estimated total cost of the contract Article 12 of the “Construction Contract Guidelines” states: "The cost of the contract shall include the signing of the contract.