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完工百分比法(percentage-of-completion method)是根据完工的比例确认收入和成本。该方法被用于须签订合同的长期项目,且对完工部分、收入和成本可以可靠估计。它是根据合同的完工进度确认合同收入和费用的一种方法,这种方法要求合同收入应与未达到完工进度而发生的合同成本相配比,以反应当期已完工部分的合同收入,费用和利润。完工百分比可以更好的实现在企业的核算使企业在核算工作中对百分比运用更加熟练并深入探索。
The percentage-of-completion method recognizes revenue and costs based on the percentage of completion. The method is used for long-term projects that require a contract, and for the completed part, revenues and costs can be reliably estimated. It is based on the completion of the contract to confirm the contract revenue and costs of a method that requires the contract revenue should be less than the completion of the contract costs incurred to match the current part of the contract to reflect the current revenue, costs and profits . The percentage of completion can be better achieved in the enterprise accounting so that enterprises in the accounting work on the percentage of more proficient and in-depth exploration.