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基本建设投资完成额是反映建设单位在一定时期内实际完成基建工作量的货币表现.准确地计算基建投资完成额,是对建设单位年度基建投资计划的执行情况和基建项目的概(预)算完成程度进行考核、分析的前提,是建设单位会计工作的一项重要内容。按照现行国营建设单位会计制度的规定,计算基建投资完成额应以“建筑安装工程投资”、“设备投资”、“待摊投资”、“转出投资”、“其他投资”和“应核销投资”等六个科目的本年借(增)方发生额为依据。但在实际工作中,往往由于基建计
The completion of investment in capital construction reflects the monetary performance of construction units actually completing the construction workload in a certain period of time, and accurately calculating the completion of investment in infrastructure projects is a measure of the implementation of the infrastructure investment plan of the construction unit and the general (pre) Completion of the degree of assessment, analysis of the premise is an important part of the construction unit accounting. In accordance with the provisions of the current accounting system for state-owned construction units, the calculation of the amount of capital construction investment should be based on the “investment in construction and installation”, “equipment investment”, “investment to be allocated”, “out of investment” “Other investments” and “write-off of investment” should be based on the amount incurred by the other parties during the year. However, in actual work, often due to infrastructure design