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一、关于预付工程款的会计核算问题《股份责限公司合计制度》和《行业会计制度》明确规定预订工程款计入“在建工程”，预付受益期为12个月内的费用计入“待摊费用”，预付材料物资购贷款计入“预付账款”。而有些企业将预付工程款放在“预付账款”或“其他应收款”科目核算。?
I. Accounting Issues on Prepaid Construction Costs The “Total Share System Company Limited Liability Company” and the “Industry Accounting System” explicitly stipulate that the construction project bookings shall be included in the “construction in progress” and the expenses for the prepaid benefit period of 12 months shall be included in the “ Prepaid expenses ”, prepayments of materials purchased loans credited to“ prepayments. ” Some enterprises will be prepaid projects on the “prepayments” or “other receivables” subjects accounting. ?