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新的企业会计准则体系已于2007年1月1日全面执行,对规范企业的会计核算起到了很好的规范和指导作用。施工企业在实际执行过程中仍存在应收账款和其他应收款核算混淆,周转材料和临时设施的会计核算不规范,应付账款-暂估应付账款核算有待细化,间接费用和管理费用划分不明确,工程结算的确认不及时等问题,有待进一步规范、细化。本文就建筑施工企业执行新企业会计准则体系相关会计处理问题做了探讨。
The new system of corporate accounting standards was fully implemented on January 1, 2007 and played a very good role in regulating and guiding the accounting of enterprises. Construction enterprises in the actual implementation of the process there are still accounts receivable and other receivables accounting confusion, working capital and temporary facilities, accounting irregularities, accounts payable - accounts payable accounts receivable need to be detailed assessment, indirect costs and management The division of costs is not clear, the project settlement is not recognized in time and other issues, pending further specification and refinement. In this paper, the construction enterprises to implement the new accounting standards for business accounting system issues were discussed.