施工企业对已完工程结算(即工程中间结算)价款收入核算时,可采用两种方法,第一种方法是国营施工企业会计制度规定的方法,即把本期工程结算价款收入全额记入“应收工程款”和“工程结算”两科目,同时按实际收到的款项调整“应收工程款”科目,并结转本期应扣还预收备料款和预收工程款的金额。这种方法虽能正确反映“应收工程款”的实际内容。但要了解已收多少工程款、备料款和已完工程结算情况,与建设单位核对帐目等,还得翻阅原始凭证,若属跨年度工程更为麻烦。为了方便查阅必须设置辅助帐簿,登记各工程预收备料款、预收工程款和已完工程结算情况。因此,笔者在实际工作中采用另一种方法。即把本 Construction enterprises to settle the project settlement (that is, the middle of the project) price revenue accounting, you can use two methods, the first method is the state-owned construction enterprises accounting system provides that the current settlement of the project price income credited “Receivable project ” and “Project settlement ” two subjects, at the same time according to the actual receipt of the amount of adjustment “receivable project ” subjects, and carry forward the current period should be deducted pre - Amount of money Although this method can correctly reflect the “receivable project money ” the actual content. However, it is troublesome to understand the number of construction projects, preparation materials and settlement of completed projects, reconciling accounts with construction units and so on and having to read through the original documents. In order to facilitate access to set up ancillary books, registration of each project pre-receipt of materials, advance payment of the project and the settlement has been completed. Therefore, I use another method in practical work. That this