使用权责发生制核算法，收入应于发生当期予以报告，不管款项是否已经收到。
In the accrual method of accounting, income is reported in the period it is earned.
负责基建往来款项的核算、登记及清理工作，及时结转基建节余。
Responsible for the calculation, recording and clearing of accounts payable, and carrying forward construction investment savings timely.
预付账款核算企业按照合同规定预付的款项，主要包括预付的购货款和在建工程预付款。
Prepay fund according to contract provision in enterprise calculates the advance money, mainly includes the prepay to buy the loans and the advance money of construction-in-process.
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