付款给承包方需要已完成工作和已付款的确认证明，每个承包方都需要在会计账务中反映自己的交易。

Payments to the contractors, each of which probably requires its own transaction in the accounts, call for a certification of work completed and the payment made.

youdao

由于债务重组涉及到不同的会计主体，会计人员依据的理论不同，会计账务处理也就有所不同，会计报告所反映的有关信息也会有所差异。

As the liabilities rearrangement involves different accounting entities, and accountants' theory is different, accounting processing and the related information on the reports are also different.

youdao