建筑业会计科目及核算(47页)Good is good, but better carries it.精益求精，善益求善。建筑行业会计科目及其核算说明目录一、建筑行业会计科目一览表………………………………………………………………………5二、建筑行业会计科目核算说明....................................................................................202.1、工程物资的管理与核算...................................................................................202.1.1“工程物资”的核算内容........................................................................202.1.2 工程物资的计价......................................................................................202.1.3 明细科目设置.........................................................................................212.1.4 日常管理................................................................................................212.1.5 工程物资的核算......................................................................................212.2、在建工程的管理与核算...................................................................................242.2.1 在建工程核算的内容...............................................................................242.2.2 在建工程的计价......................................................................................242.2.3 明细科目设置.........................................................................................242.2.4 在建工程的日常管理...............................................................................252.3、建筑安装工程的核算......................................................................................252.3.1 建筑工程的核算内容：...........................................................................252.3.2 安装工程的核算内容...............................................................................262.3.3 发包建筑安装工程的核算........................................................................262.3.4 企业自营建筑安装工程的核算...................................
