With the vigorous development of gardens, construction company of gardening which has its particularity is growing. The author proposed personal views on the income and expense recognition, the application of "project settlement" and "project construction ", and the cost accounting of seedlings in the project, to discuss with peers.%随着园林事业的蓬勃发展,园林绿化施工企业日益增多,园林施工企业与其他企业相比有其特殊性,下面就园林施工企业的收入、费用的确认,"工程结算"与"工程施工"科目应用及工程项目中苗木的成本核算提出个人见解与同行探讨.
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