论文部分内容阅读
集团公司经营规模的扩大和内部协作的加强,所属子、分公司之间工程项目总分包业务日益增多。在涉及内部总分包经济活动中,执行建造合同会计准则进行会计核算时,不同单位间收入与成本的确认存在差异,严重影响了集团公司经济事项的合并与抵销。为了规范集团公司内部不同子、分公司间在工程项目内部承包中执行建造合同会计准则的会计处理,提高编制合并会计报表的准确性和及时性。
With the expansion of the scale of operation of the Group Company and the strengthening of internal cooperation, the subcontracting projects of subordinate subsidiaries and sub-branches have been getting more and more subcontracting services. In the process of internal general subcontracting economic activities, the implementation of the construction contract accounting standards for accounting, the confirmation of income and cost differences between different units, has seriously affected the merger and set off of economic issues of the group. In order to standardize the accounting treatment of construction contract accounting standards among different sub-subsidiaries and branch-companies in the project internal contracting, the accuracy and timeliness of preparing the consolidated financial statements were improved.