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文章论述了建造合同完成前,在已计提了预计合同损失准备的情况下,对因完工百分比增加造成的预计损失准备变动额应采取的会计处理方式。
The paper discusses the accounting treatment that should be taken for the predicted loss reserve change due to the increase of the completion percentage before the completion of the construction contract and the provision of estimated contract losses has been made.