| 施工企业合同成本的确定及会计核算 |
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| 引用本文： | 翟嵘.施工企业合同成本的确定及会计核算[J].山西建筑,2004,30(9):97-98. |
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| 作者姓名： | 翟嵘 |
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| 作者单位： | 石家庄铁道学院经济管理分院 |
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| 摘 要： | 结合施工企业的特点 ,分析了施工企业合同成本所包含的具体内容 ,并详细阐述了合同收入与合同费用的计算过程 ,对施工企业具有较强的实践意义。
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| 关 键 词： | 施工企业 合同成本 费用 |
| 文章编号： | 1009-6825(2004)09-0097-02 |
| 修稿时间： | 2004年2月8日 |
Determination of contract cost and accounting calculation in construction enterprises |
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| ZHAI Rong.Determination of contract cost and accounting calculation in construction enterprises[J].Shanxi Architecture,2004,30(9):97-98. |
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| Authors: | ZHAI Rong |
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| Abstract: | In connecting with the features of construction enterprises, this paper analyzes that which should be included in contract cost of construction standard. In addition the computing process is elaborated, which is meaningful for construction enterprises. |
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| Keywords: | construction enterprise contract cost expense |
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