摘要
通过《建造合同》与原《施工企业会计制度》的对比,阐述了施工企业执行《建造合同》应做好的各项基础工作,完工百分比的确认、会计核算主体以及施工企业执行《建造合同》面临的各种问题,以最大限度地实现规模经营和规模效益。
Based upon comparative analysis of construction contract and accounting system of construction enterprises, basic works should be done in implementation of construction contract by construction enterprises are elaborated as well as the determination of completion percentage and accounting calculation, in order to realize scale operation and benefits.
出处
《山西建筑》
2007年第11期210-211,共2页
Shanxi Architecture
关键词
建造合同
施工企业
应用
规范
construction contract, construction enterprise, application, scale
