|本期目录/Table of Contents|

[1]廖正生.基本建设单位工程预付款业务处理的分析与思考[J].温州职业技术学院学报,2004,01:21-22,28.
 LIAO Zheng-sheng.An Analysis and Thought on Handling the Proj ect Advance Payment of a Capital Construction Unit[J].Journal of Wenzhou Vocational and Technical College,2004,01:21-22,28.
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基本建设单位工程预付款业务处理的分析与思考(PDF)

《温州职业技术学院学报》[ISSN:1006-6977/CN:61-1281/TN]

期数:
2004年01期
页码:
21-22,28
栏目:
出版日期:
2004-03-20

文章信息/Info

Title:
An Analysis and Thought on Handling the Proj ect Advance Payment of a Capital Construction Unit
作者:
廖正生
温州职业技术学院,浙江 温州 325035
Author(s):
LIAO Zheng-sheng
Wenzhou Vocational and Technical College, Wenzhou, 325035, China
关键词:
基本建设单位工程预付款业务处理设想
Keywords:
Capital construction unitProject advance paymentBusiness handlingConception
分类号:
F285
DOI:
10.13669/j.cnki.33-1276/z.2004.01.007
文献标识码:
A
摘要:
作为一个基本建设单位,在开展工程建设过程中,经常会发生预付工程款业务。本文通过对该类业务核算常用的两种会计处理方法的分析,指出这两种方法各自存在的不足及其对基建报表数据编报的影响。并在上述方法的基础上提出了一些处理问题的新设想,以期提供较真实、完整的财务资料和财务信息。
Abstract:
Being a capital construction unit,it usually has to handle the advance payment in the construction.Making an analysis on two accounting methods in handling advance payment,this paper points out the drawback of the two methods and their influence on compiling the data of construction report form. After that,it gives some new conception on solving problems,which is in the hope of providing more authentic and complete financial material and information.

参考文献/References

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备注/Memo

备注/Memo:
[收稿日期]2004—02-09
[作者简介]廖正生(1 97卜),男,浙江开化人,温州职业技术学院计财处会计师
更新日期/Last Update: 2004-03-20