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财政部2003年9月颁布的《施工企业会计核算办法》(简称《办法》),有利于规范施工企业的会计核算,提高施工企业会计信息质量。但笔者感到其中有几个问题需要探讨。一、关于“已完工尚未结算款”和“已结算尚未完工工程”在资产负债表中的披露问题《办法》规定:前者将根据有关在
The “Accounting Methods for Construction Enterprises” promulgated by the Ministry of Finance in September 2003 (the “Measures”) is conducive to standardizing the accounting of construction enterprises and improving the quality of accounting information of construction enterprises. However, I feel that there are several issues that need to be explored. I. The Measures on the Disclosure of “Completed Outstanding Settlements” and “Closed Outstanding Construction Projects” in the Balance Sheet According to the Measures, the former stipulates that the "