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How To Deal With The Relevant Accounts Of The Contracted Project?
（1）企業(yè)發(fā)包的基建工程，應(yīng)于按合同規(guī)定向承包企業(yè)預(yù)付工程款、備料款時(shí)，按實(shí)際支付的價(jià)款， 借：在建工程——建筑工程、安裝工程（××工程） 貸：銀行存款 （2）以撥付給承包企業(yè)的材料抵作預(yù)付備料款的，按工程物資的實(shí)際成本， 借：在建工程——建筑工程、安裝工程（××工程） 貸：工程物資 （3）將需要安裝設(shè)備交付承包企業(yè)進(jìn)行安裝時(shí)，應(yīng)按設(shè)備的成本， 借：在建工程——在安裝設(shè)備 貸：工程物資 （4）與承包企業(yè)辦理工程價(jià)款結(jié)算時(shí)，補(bǔ)付的工程款， 借：在建工程——建筑工程、安裝工程（××工程） 貸：銀行存款 應(yīng)付賬款
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