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建造合同准则采用完工百分比的方式确认收入与成本,使得会计各期会计信息具有可比性,体现了会计信息的相关性和可靠性。但其方法违背了事实客观性原则,导致执行建造合同准则的建筑施工类企业会计报表备受指责诟病,财务数据无法客观反映企业会计分期内的经营状况。
The construction contract standard uses the percentage of completion to confirm the revenue and cost, which makes the accounting information of accounting periods comparable and reflects the correlation and reliability of accounting information. However, its method runs counter to the principle of factual objectivity and has led to criticisms and criticisms of the accounting statements for construction and construction enterprises that implement the construction contract standards. The financial data can not objectively reflect the operating conditions within the accounting period of enterprises.