A.施工企業(yè)在編制年度財(cái)務(wù)會(huì)計(jì)報(bào)告前,應(yīng)當(dāng)全面清查資產(chǎn)、核實(shí)債務(wù)
B.施工企業(yè)在編制財(cái)務(wù)會(huì)計(jì)報(bào)告之前,應(yīng)當(dāng)檢查有關(guān)工作的完成情況
C.施工企業(yè)應(yīng)當(dāng)根據(jù)登記完整、核實(shí)無(wú)誤的會(huì)計(jì)賬簿記錄和其他有關(guān)資料編制會(huì)計(jì)報(bào)表
D.會(huì)計(jì)報(bào)表之間、會(huì)計(jì)報(bào)表各項(xiàng)目之間,凡有對(duì)應(yīng)關(guān)系的數(shù)字,應(yīng)當(dāng)相互一致