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由于规划设计行业的特性,导致会计在收入确认上不能按照普通的完工百分比法确认劳务收入成果。笔者在实践过程中,总结出服务对象主要为政府部门,人工费用为成本的主要构成部分这两个特性,并针对这两个特性对会计上收入的确认进行了重新的设想,将完工百分比法做了一些改动,让其更适应规划设计行业的特性,这种新的方法,既满足了会计上确认收入的要求,又满足了税务上确认流转税的要求,笔者认为是现阶段适合本行业特性的收入确认方法。
Due to the characteristics of the planning and design industry, the accounting can not confirm the income from labor service according to the ordinary percentage of completion method in the recognition of income. In the process of practice, the author summarizes the two main characteristics of the service object mainly for government departments, labor costs as the cost, and re-envisages the recognition of accounting income for these two characteristics, the completion percentage method Made some changes to make it more adapted to the planning and design industry characteristics, this new method not only meets the requirements of accounting to confirm revenue, but also to meet the requirements of tax turnover tax confirmation, I believe that is suitable for the current stage of the industry Features of revenue recognition.