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来源:百度知道 编辑:UC知道 时间:2024/05/26 16:03:50
建造合同工程项目的审计风险及防范研究
文献综述
我国《企业会计准则一建造合同》(以下简称《建造合同》 )自1998年发布,从l999年起在一些企业开始实施。2006年颁布的新《企业会计准则》又对建造合同进行了进一步的完善,目前已在施工企业全面实施。建造合同是指为建造一项资产或者在设计、技术、功能最终用途等方面密切相关的数项资产而订立的合同。
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建造合同工程项目的审计风险及防范研究
文献综述

Announce (hereinafter referred to as "construct a contract ") the risk constructing contract construction project auditing being reached keeping watch "one formation contract studying the document sums up our country criteria for enterprise accounting" since 1998, enterprise begins to be put into effect starting from l999 year in a few. The new "criteria for enterprise accounting " promulgating in 2006 has carried out improving and perfecting going a step further on to constructing a contract , has been put into effect all round at present already in construction enterprises. Build a contract to be to refer to the contract conclude to construct one assets or closely related to in the field of design , technology , ultimate use of function etc. several assets. Problem is supplemented: Contain the risk constructing contract construction project auditing and keep watch the document studying sum up

Construction contract project risk and to prevent aud