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1、1On the construction business accounting methods and Accounting Standards for Enterprises - Construction Contract ComparisonAbstract 2003 Since the introduction of a certain extent, improve the construction quality of accounting information, and compared to related accounting subjects undergone some
2、 changes, by comparing this to try to further clarify the difference between the two, the two criteria in order to improve the actual accounting of the role. Keywords construction business accounting, accounting, construction contracts a construction business accounting methods in order to further r
3、egulate the construction of the enactment of corporate accounting, accounting information to improve the quality of construction enterprises, the Ministry of 2Finance for the characteristics of construction enterprises, construction enterprises with the actual situation , on September 25, 2003 promu
4、lgated the and 1 in 2004 have been implemented starting from 1 of the construction company executive, while the provisions of the construction enterprises in the implementation enterprise accounting system and when the 1992 is no longer issued Construction Enterprise Accounting System. Newly enacted
5、 in the January 1, 1999 started the implementation of (hereinafter referred to as done on the basis of some changes, so two accounting standards in some subjects are very similar, but the former has in some subjects made improvements on the set, making the construction of a more detailed 3accounting
6、 of enterprises in this for the construction contract and in the same accounting content analysis of the similarities and differences in the set of accounts, the two criteria are equipped with the main business income, main business cost, estimated contract losses, construction, engineering, billing
7、, etc. subjects, in based on the addition of working material, temporary facilities, temporary facilities to sell, temporary facilities clean, project settlement. construction and mechanical work subjects. Second, the main business revenue and main business costing more for the main business income,
8、 and the same accounting standards, which must first be reasonable to judge the result of a construction contract can be No reliable estimates in the 4measurement and recognition of revenues and expenses of the construction contract, the first requirement should be based on the criteria to judge the
9、 results of a construction contract can be estimated reliably standards, determine the result of a construction contract can be estimated reliably, if the construction contract The results can be reliably estimated, the balance sheet date should be in the percentage of completion method to confirm t
10、he current period of contract revenue and expenses; if the result of a construction contract can be estimated reliably, the enterprise should be based on percentage of completion method to confirm the balance sheet date, if the construction contract The results can not be reliably estimated, should
11、distinguish between the following circumstances: (1 contract costs can be recovered, contract revenue can be recovered to confirm the actual cost of the contract, the contract costs in its place are recognized as expenses (2 contract costs can not be recovered, should be recognized immediately in th
12、e event of cost, revenue is not recognized in the accounting, the accounting for contract revenue recognized in the period when the contract revenue 5recognized in the period credited to the main business income subject to lender, the end, the purpose of the balance of all undergraduate transfer pro
13、fits this year subjects, after carry-over, the subject should be no balance. The cost of the main business, and the same accounting method: according to the provisions of the contract revenue recognition project and engineering contract costs, according to the engineering contract costs recognized i
14、n the period, debit main cost of doing business subjects, while according to the project contract revenue recognized in the period, credited the main business income subject, its balance, debit or credit construction - Gross profit or construction - contract gross margin subjects in new , due to construction under the two
