论建造合同准则中确认和计量的难点及对策

• 作 者: 俞颜
• 机 构: 杭州中豪建设工程有限公司,
• 出 处: 中华民居
• 发表日期: 2012年03期
• 关键词: 建造合同准则 计量 建筑企业 会计年度 会计要素 大型制造 周期长 合同变更 间接费 工程实物量

建造合同准则主要适用于建筑、市政、水利、大型制造(如船舶制造)等行业。这些行业普遍的特点是生产周期长,往往会跨数个会计年度,需要分段确认、计量有关产品或劳务的收入和成本。在实际工作中,这些会计要素的确认和计量有相当的难度,本文以建筑企业为例,分析其中的难点和对策。

Construction contract guidelines are mainly applicable to construction, municipal, water conservancy, large-scale manufacturing (such as shipbuilding) and other industries. Common characteristics of these industries are long production cycles, often spanning several fiscal years, and need to be identified by stages, measuring the revenue and costs of the relevant products or services. In practical work, the confirmation and measurement of these accounting elements are quite difficult. This article takes the construction enterprises as an example to analyze the difficulties and countermeasures therein.