论文部分内容阅读
完工百分比法是工程项目收入中确认收入与费用的一种会计核算方法,在实际的生活中被广泛的应用。但是,因为其本身的一些特质再加上外界一些因素的影响,导致完工百分比法在工程项目收入确认中存在着一些问题。本文首先将介绍完工百分比法在工程项目收入确认中的优势,再介绍它在收入确认中的核查要点,方便大家更好的了解完工百分比法的应用现状。
The percentage-of-completion method is an accounting method of recognizing income and expenses in the revenue of construction projects and is widely used in real life. However, due to its own characteristics coupled with some external factors, the completion percentage method led to some problems in the confirmation of construction project revenue. This article will first introduce the completion percentage method in the project revenue recognition advantages, and then introduce its verification points in the revenue confirmation, to facilitate a better understanding of the completion of the percentage method of application of the status quo.