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fen bao he tong cheng ben de kong zhi yu he suan
Author(s): 
Pages: 20-21
Year: Issue:  3
Journal: Accountant

Abstract:  在与业主签订工程总承包合同后,大多数工程总承包企业要将工程尤其是专业工程分包给有资质的施工单位,施工单位(即分包单位)对工程总承包企业负责.在实行总-分包协作制的模式下,工程总承包企业的成本核算与普通施工企业相比有其自身的特点,即前者的工程成本中包含分包合同成本,并且所占的比重还比较大.但<企业会计准则第15号-建造合同>仅规定了普通施工企业的工程成本核算方法,没有规定分包合同成本的核算方法.笔...
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