准确合理的确认工程收入,是反映企业财务成本核算准确性与否的关键条件,其决定着企业财务活动的质量。本文结合新会计准则对《建造合同》的相关规定,结合就工程收入在实际中的确认和计量进行了分析和说明,并就相关注意事项进行了探讨。 Accurate and reasonable confirmation of project revenue is a key condition reflecting the accuracy of the enterprise’s financial cost accounting, which determines the quality of the enterprise’s financial activities. In this paper, the new accounting standards for the “construction contract,” the relevant provisions, combined with the project revenue in the actual confirmation and measurement were analyzed and explained, and related considerations were discussed.