税法与会计法规均对收入的确认有明确的规定,会计准则又明确区分了商品销售与建造合同收入确认的原则,但是对于一些特殊产品收入确认的依据仍不够明确。空分设备具有其产品的特殊性,作为一种大型机械产品,它同时具备建造合同的特征,采用建造合同完工百分比法确认销售收入具有较强的可操作性。 Both the tax law and the accounting regulations clearly stipulate the recognition of income. The accounting standards also clearly distinguish the principle of revenue recognition of sales and construction contracts, but the basis of revenue recognition of some special products is still not clear enough. Air separation plant has the particularity of its products. As a kind of large-scale mechanical products, it has the characteristics of the construction contract at the same time. The percentage of completion of the construction contract is used to confirm that the sales revenue has strong operability.