建造合同,是指为建造一项或数项在设计、技术、功能、最终用途等方面密切相关的资产而订立的合同。其中,所建造的资产主要包括房屋、道路、桥梁、水坝等建筑物,以及船舶、飞机、大型机械设备等。由于建造合同的开工日期与完工日期通常分属于不同的会计年度,在这种情况下,如何将合同收入与合同成本进行配比、分配计入实施工程的几个会计年 Construction contract refers to the contract for the construction of one or more assets that are closely related in design, technology, function, end use and so on. Among them, the built assets mainly include buildings such as houses, roads, bridges and dams, as well as ships, aircraft and large-scale machinery and equipment. Since the start date and completion date of a construction contract usually fall into different fiscal years, how to match the contract revenue with the contract cost in such a case and allocate several fiscal years included in the implementation of the project?