推荐回答（1个）
企业外包工程账务处理方法：
自己购买材料时：借：工程材料
贷：银行存款
领用材料时：借：开发成本
贷：工程材料
出现费用借贷时：借：开发间接费用
贷：现金（或银行存款）
月末结转到开发成本中：借：开发成本
贷：开发间接费用
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