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| 摘要: |
| 在<企业会计准则-建造合同>实施中要处理好以下几点一是合同分立与合同合并;二是可靠估计建造合同结果;三是合同完工进度的合理估计;四是账务处理中的难点;五是有关建造合同信息的披露. |
| 关键词: 企业 会计准则 建造合同 |
| DOI： |
| 分类号:F284 |
| 基金项目: |
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| Application of the Accounting Principles for Enterprises |
|
CONG Wei
|
| Abstract: |
| When "the Building Contract --Accounting Principles for Enterprises" is implemented in the construction of building enterprises, the following should be paid attention to: reasonable estimation of the construction process according to the building contact |
| Key words: enterprise,accounting principles,building contract. |
