外文翻譯---施工企業(yè)工程項(xiàng)目成本核算若干問(wèn)題研究-會(huì)計(jì)審計(jì)(編輯修改稿)
2025-06-26 09:31 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 ria, distribution of objects included in the cost accounting.Contract gross margin account of the construction contract subject to confirm the contract margin. The end of this course is a debit balance to reflect the cost of unfinished construction contracts and contract margins. The use of manufacturing costs subjects should be noted that the problem is that business administration department for organizing and managing production and operation management of costs incurred, should be included in management fees subject, not the subject of the period, according to the cost accounting objects should share the burden of indirect costs, debit construction contract costs (overhead), credited to the subject. The use of mechanical work subjects should be noted that the problem is that the enterprise from other units or other mechanical stops within the independent accounting lease of construction machinery, in accordance with the provisions of Taiwan39。s machinery to pay class fees fixed rental fee, credited directly to the construction subjects, not accounted for by the subject. The distribution of subjects included in credit records, construction, Other operating expenses, etc fees. The use of auxiliary production subjects should be noted that the problem is within the independent accounting enterprises subordinate unit of mechanical work, the place of production costs, should be in the mechanical work Subject accounting, do not use this subject. The distribution of subjects included in credit records, construction, mechanical work, management fees and other operating expenses, construction project and other subjects of the costs or fees. 4. On the cost accounting procedures Under Corporate Accounting System provides construction enterprises and units to enforce guidelines for the construction contract, as required in the accounting end of affirmation of contract revenue and contract costs, therefore, the construction pany project costing Cheng Xu has been a significant change than before. Specific performance contract is expected to increase the total cost of the measurement, calculation and on the stage of pletion of current contract revenue and contract costs of the contract confirmation of Maori. 5. On the cost accounting and allocation of specific ⑴ labor cost accounting. First, the department of labor and wage timesheets, construction tasks such as books and contract accounts and monthly financial sector to provide employment unit pro
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