论文部分内容阅读
建造合同会计与营业税政策差异 1.确认收入的时间存在差异。建造合同准则规定确认合同收入的时间有三种:(1)资产负债表日如果建造合同的结果能够可靠地估计,应在资产负债表日根据完工百分比法确认当期的合同收入、费用和利润。(2)以前年度开工本年度完工以及在本年度开工、本年度完工的建造合同,应在合同完工的当期确认收入和费用。(3)合同变更、索赔、奖励等原因形成的追加收入,在发生的当期确认收入和费用。
Construction contract accounting and sales tax differences 1. Confirm the income of the time difference. The construction contract stipulates that there are three kinds of time required to confirm the contract revenue: (1) If the outcome of the construction contract can be reliably estimated on the balance sheet date, the current contract revenue, expenses and profits should be recognized on the balance sheet date according to the percentage of completion method. (2) Construction started in the previous year This year and the construction started in the current year, the construction contract completed in the current year should be recognized in the contract for the current income and expenses. (3) Additional income due to contract changes, claims, rewards, etc. Revenue and expenses are recognized in the period in which they occur.