现行各行业的会计制度，一般只规范在建工程中工程物资的购进、领用，未完工程的施工投资，已完工程的竣工结算等会计处理，但对于工程物资、未完工程的对外转让（出售）、报废清理等业务事项，笔者却未见制度的有关规定。而实践中工程物资、未完工程被变价转让，在建工程因管 The current accounting system in various trades and industries generally only regulates the accounting treatment of purchase and construction of construction materials, construction investment in requisitioned and uncompleted projects, completion and settlement of completed projects, etc., but for external transfer of construction materials and uncompleted projects Sell), scrapped and other business matters, but I have not seen the relevant provisions of the system. In practice, engineering materials, unfinished projects have been changed prices, construction in progress due to management