现行会计制度规定,用专用借款或融资租赁进行的工程项目,在工程完工交付使用时,若借款尚未归还,应将该工程实际支出数由专项工程支出科目的未完工程转到已完工程明细科目中核算。同时,将增加的固定资产登记入帐:借记固定资产科目,贷记固定基金——待转固定基金科目。还款时,再根据还款的资金来源冲减已完工程和待转固定基金科目。笔者 The current accounting system stipulates that when the project is completed and delivered for use, if the project is completed and delivered for use, if the loan has not yet been returned, the actual expenditure amount of the project shall be transferred from the unfinished project of the special project expenditure subject to the completed project detail account. Accounting. At the same time, the additional fixed assets are registered in the account: Debit fixed asset accounts, credit fixed funds - pending fixed fund accounts. When repaying funds, they will offset the projects that have already been completed and the fixed funds to be transferred according to the source of repayment funds. author