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建造合同,是指为建造一项或数项在设计、技术、功能和最终用途等方面密切相关的资产而订立的合同。建造合同的会计处理核心问题是相关合同收入及合同成本的确认和计量。本文探讨建造合同涉及的相关税金问题以及Excel在核算中的运用两方面对合同收入成本的确认问题。
A contract of construction refers to a contract for the construction of one or more assets that are closely related in design, technology, function and end use. The key issues in the accounting treatment of construction contracts are the recognition and measurement of the relevant contract revenue and contract costs. This article explores the tax issues related to construction contracts and the recognition of contract revenue costs in both the application and the calculation of Excel.