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国际会计准则第11号《施工合同会计》发布于1979年3月,说明建筑施工企业承造的建筑安装工程,在核算成本与收益时采用的“完成百分比法”与“完成合同法”的意义,施工合同的成本范围与确认原则,预见亏损准备,以及索偿款与保留款等事项的会计处理方法。是一项比较复杂的国际会计准则。建筑施工企业从事的施工合同,如果项目较大,成本支出与收入金额占到整个企业的相当比重,且项目从开工到最后完工要跨越若干个会计期间时,该项目的收入与成本核算方法及应归属的会计期间就是一个重要的会计问题。可想而知,大中型施工合同如果等到
The International Accounting Standard No. 11 “Construction Contract Accounting” was published in March 1979, which explains the significance of the “completed percentage method” and “completed contract law” adopted in the construction and installation projects contracted by construction companies. , The scope of the construction contract cost and the principle of confirmation, the foreseeing loss provisions, as well as claims and retention payments and other accounting treatment methods. Is a more complex international accounting standards. If the construction company is engaged in a construction contract, if the project is large, the cost expenditure and income amount to a substantial proportion of the entire enterprise, and the project will calculate the revenue and cost of the project from the start of the project to the completion of the project to span several accounting periods. The accounting period that should belong is an important accounting issue. It can be imagined that if large and medium-sized construction contracts are