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施工企业是从事建筑安装工程施工的企业,核算特点是点多、面广、地域跨度大。会计核算的基础功能是如实记录经济业务的发生,明确核算目标,设置会计机构,关注施工企业会计核算的特点;施工企业的应收账款管理也有与其他工商企业不同的地方。
Construction enterprises are engaged in construction and installation of construction companies, accounting is characterized by more points, a wide range of large geographical span. The basic function of accounting is to accurately record the occurrence of economic business, a clear accounting objectives, setting up accounting institutions, concerned about the characteristics of construction enterprises accounting; construction company accounts receivable management and other businesses with different places.