| 地铁建设项目中收入的会计核算 |
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| 引用本文： | 薛莉.地铁建设项目中收入的会计核算[J].交通科技与经济,2010,12(6):121-122,128. |
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| 作者姓名： | 薛莉 |
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| 作者单位： | 中铁十三局集团第四工程有限公司,黑龙江哈尔滨150008 |
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| 摘 要： | 针对地铁施工项目实际会计工作中收入会计核算存在的问题进行分析。依据新会计准则,充分运用会计职业判断,解决施工企业收入确认与计量实际工作中的问题,给出工程收入会计处理的具体操作,达到更科学、全面、真实地反映建设项目收益情况的目的。
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| 关 键 词： | 施工企业 收入 确认与计量 |
Discussion of Revenue Accounting of Subway Construction Projects |
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| XUE Li.Discussion of Revenue Accounting of Subway Construction Projects[J].Technology & Economy in Areas of Communications,2010,12(6):121-122,128. |
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| Authors: | XUE Li |
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| Institution: | XUE Li(China Railway 13th Bureau Group 4th Engineering Co.,Ltd.Harbin150008,China) |
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| Abstract: | The research is aiming at the problems of revenue recognition and measurement in practical work of subway construction projects.According to the new accounting standards,making full use of professional judgement of accounting,the problems of revenue recognition and measurement in practical work of construction enterprises have been solved.Besides,specific operation has been presented in project revenue accounting to make it more scientific,comprehensive,and truly reflected the earning of construction projects. |
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| Keywords: | construction enterprises income recognition and measurement |
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