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本文根据新会计准则的要求,结合施工企业会计核算的特点,对新会计准则下施工企业职工薪酬的会计处理问题进行了全面深入的分析和探讨。
According to the requirements of the new accounting standards and the characteristics of accounting of construction enterprises, this paper analyzes and discusses the accounting treatment of the employees’ compensation in construction enterprises under the new accounting standards comprehensively and in-depth.