The subject of "Construction in progress" should be set with the following detailed subjects: (1) 1 * construction project =) 2 * installation project =) 3 * other expenses. Under "Construction in progress"-other items, make detailed records.

architectural engineering

Contracted infrastructure projects, debit "projects under construction" subjects (construction projects, installation projects, etc.). ) and according to the provisions of the contract (with the invoice) to the contractor when the actual payment of the project and materials, credited to the "bank deposit" subjects; When settling the project price with the contracting enterprise, the account of "construction in progress" (construction project, installation project, etc.) shall be debited. ) and other subjects, credited to "bank deposits" and "accounts payable" subjects.

assembling work

When the equipment to be installed is delivered to the contracting enterprise for installation, the project under construction (equipment being installed) is debited and the project material is credited according to the equipment cost.

other charges

Office expenses, site arrangement fees (earthwork), project management fees, feasibility study fees, temporary facilities fees (house rent), notarization fees, supervision fees, etc. In the case of capital construction projects, debit "construction in progress" (other expenses) and credit "bank deposit"; Under "Construction in progress"-other items, make detailed records.