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收入成本的确认是财务工作中最重要的一部分,如何根据企业会计准则,选择好收入成本的确认方法,并能够真实的对企业业务进行反应,是非常重要的。根据《企业会计准则第15号——建造合同》规定:“在资产负债表日,建造合同的结果能够可靠估计的,应当根据完工百分比法确认合同收入和合同费用”。然而完工百分比法的问题在于预计总成本很难准确预计,完工进度的确定方法各有利弊,本文对如何运用完工百分比法,更真实的反应项目的进度、收入和利润进行阐述,从而使财务信息更真实、可靠。
The recognition of income costs is the most important part of the financial work. It is very important to choose the method of confirming the income costs according to the accounting standards of enterprises and to truly react to the business of the enterprise. According to “Accounting Standards for Business Enterprises No. 15 - Construction Contract”: “On the balance sheet date, if the result of a construction contract can be estimated reliably, the contract revenue and contract costs should be recognized according to the percentage of completion method.” However, the problem with the percentage-of-completion method lies in the fact that it is difficult to predict the total cost accurately and the methods for determining the completion schedule have their own pros and cons. This article explains how to use the percentage-of-completion method, the progress of the more realistic response project, income and profit, More real and reliable.