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施行建造合同准则后,完工百分比的计算是准确确认当期合同收入、合同费用的重要因素。目前,无论是各类讲解建造合同准则的教材还是企业实际操作,大部分都是采取累计实际发生的合同成本占合同预计总成本的比例来计算完工百分比(以下简称成本法),如果使用累计实际完成的合同工作量占合同预计总工作量的比例来计算完工百分比,实际工作中,一个建造合同项目可能包括土石方、基础处理、砼工程、安装工程等各种不同的施工子项或工序,
After the implementation of the construction contract guidelines, the completion of the percentage calculation is accurately recognized the current contract revenue, contract costs an important factor. At present, whether it is all kinds of teaching materials explaining the construction contract standard or the actual operation of enterprises, most of them take the proportion of the actual contractual costs incurred in the contract as the estimated total cost to calculate the completion percentage (hereinafter referred to as the cost method) In the actual work, a construction contract project may include various construction sub-items or processes such as earthwork, foundation treatment, concrete engineering and installation engineering, etc. In the actual work,