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How To Deal With The Relevant Accounts Of The Contracted Project?
（1）企業發包的基建工程，應于按合同規定向承包企業預付工程款、備料款時，按實際支付的價款， 借：在建工程——建筑工程、安裝工程（××工程） 貸：銀行存款 （2）以撥付給承包企業的材料抵作預付備料款的，按工程物資的實際成本， 借：在建工程——建筑工程、安裝工程（××工程） 貸：工程物資 （3）將需要安裝設備交付承包企業進行安裝時，應按設備的成本， 借：在建工程——在安裝設備 貸：工程物資 （4）與承包企業辦理工程價款結算時，補付的工程款， 借：在建工程——建筑工程、安裝工程（××工程） 貸：銀行存款 應付賬款
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