目前很多建筑商在建筑施工的过程中都是采用的百分比的方法来确认收入和成本,存在一定的预估成本,与相关的标准存在一定的差异,关于反应企业真实存在情况并不真实。本文主要对工程中采用完工百分比法核算进行了探讨,分析了工程施工过程中执行完工百分比法的一些困难,并且存在的一些负面的影响。 At present, many builders use the percentage method in the construction process to confirm the revenue and cost, and there is a certain estimated cost, which is different from the relevant standards. It is not true about the real situation of the reaction enterprise. In this paper, the method of completion percentage method is discussed in this paper. Some difficulties in implementing percentage method are analyzed, and some negative impacts exist.