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完工百分比法是指根据合同完工进度确认收入与费用的方法。完工百分比法在实务中往往用于施工性企业以及建造合同。随着现代服务业的发展,越来越多的现代服务企业也面临提供跨年度或项目周期在一年以上的劳务项目,提供临床试验服务的CRO公司也是其中之一,也适用完工百分比法。本文通过探讨完工百分比法的含义及应用条件,分析完工百分比法在CRO行业核算中的应用对会计信息质量的影响,并提出自己的一些见解及建议。
The percentage-of-completion method is the method of recognizing revenue and expenses based on the completion of the contract. The percentage-of-completion approach is often used in practice for construction companies and construction contracts. With the development of modern service industry, more and more modern service enterprises are also faced with the provision of labor service projects with a multi-year or project life of more than one year. CRO companies that provide clinical trial services are also one of them. The percentage-of-completion method is also applicable. By discussing the meaning and application conditions of the percentage-of-completion method, this paper analyzes the impact of the percentage-completion method on the accounting information quality in CRO industry accounting and puts forward some opinions and suggestions.