建筑施工企业（Construction enterprise）.doc

建筑施工企业（Construction enterprise） I. establishment of new accounts When a project is started or a new enterprise is established, all of them are faced with the problem of establishing new accounts. It is not difficult to set up a new account, and you should always think about how to set up the accounting items. When doing vouchers, we should think about how each subject should set up a series of detailed items. Is the use of auxiliary accounting good, or directly in the accounts under the establishment of detailed subjects?. In general, if involved business units more, more and more stable when the department or project, should use the auxiliary accounting way (according to the actual situation of the accounting subjects were used, does not need to have). Otherwise, we should set up detailed accounts directly under the accounting items to simplify the workload. Normally, the company headquarters account (involving many projects, business units, departments are more stable and more appropriate) using auxiliary accounting, and single project accounts, directly in the accounting subjects set details subjects better. According to the companys management, financial accounting and management of construction enterprises is divided into the Department of centralized management (centralized, preparation of financial statements by the company directly) and project management system (decentralized, separate from the companys headquarters summary report). With the centralized management of the enterprise, the company has only one account set. All the accounts of the project are processed in the same accounting set of the company. Each project is only responsible for compiling the project cost statements and analyzing the cost of the project. Decentralized management is a separate set of accounts for each project. Each independent project has a separate bank account, and individual related accounting processing, the preparation of financial statements. Finally, the financial state