Confirmation of income and expense in building contract is core and difficulty to building industry accounting check.

建造合同收入与合同费用的确认是建筑业会计核算中的核心与难点问题。

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The apportion principle in business financial accounting assess is introduced, the confirmation principle to business's income, cost and product developing expense analyzed.

介绍了企业财务会计核算的配比原则，对企业的收入、费用、产品开发费用的确认原则进行了分析。

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