摘要
收入与成本的确认和计量是土地整治企业会计核算的主要内容,加强收入与成本的核算对企业预算管理、成本控制等工作具有十分重要的意义。本文将从土地整治企业收入与成本的核算内容着手,以千阳县惠家沟土地整治项目为例,探讨土地整治企业的收入与成本的确认和计量,运用完工百分比法实现收入与成本的合理配比,准确地反映出企业会计期间的经营成果。
Recognition and measurement of income and cost are the main contents of land reclamation enterprises accounting system,strengthen the income and cost accounting of enterprise budget management,cost control are of great significance.Taking Qianyang County gully land renovation project as an example,from the land regulation revenue and cost accounting content,the income and cost of land reclamation enterprises of were discussed in this paper to realize a reasonable match between revenue and cost by completion percentage,which accurately reflects the operating results of the enterprise accounting period.
关键词
土地整治
收入
成本
完工百分比
land management
income
cost
completion percentage
