摘要
针对地铁施工项目实际会计工作中收入会计核算存在的问题进行分析。依据新会计准则,充分运用会计职业判断,解决施工企业收入确认与计量实际工作中的问题,给出工程收入会计处理的具体操作,达到更科学、全面、真实地反映建设项目收益情况的目的。
The research is aiming at the problems of revenue recognition and measurement in practical work of subway construction projects.According to the new accounting standards,making full use of professional judgement of accounting,the problems of revenue recognition and measurement in practical work of construction enterprises have been solved.Besides,specific operation has been presented in project revenue accounting to make it more scientific,comprehensive,and truly reflected the earning of construction projects.
出处
《交通科技与经济》
2010年第6期121-122,128,共3页
Technology & Economy in Areas of Communications
关键词
施工企业
收入
确认与计量
construction enterprises
income
recognition and measurement
