《建造合同》准则中关于工程收入与工程成本确认方法在应用时应注意的几个问题

Several Points to be Noticed in use in 《Construction Contract》of Engineering Income and Cost

目前由于建造一项资产的开工日期与完工日期通常分属于不同的会计年度 ,在这种情况下 ,如何将合同收入与合同成本进行配比 ,分配计入实施工程的各个会计年度 ,就成为一个非常重要的问题。对此 ,本文就《建造合同》中规定的“完工百分比法“

At present, the beginning date and finishing date of a property construction usually belong to different fiscal years.Under this condition,how to fix the ratio of contract income and contract costs and how to distribute it into every fiscal year of the construction become a very important problem .the essay put forward several views and suggestions on how to apply the percent completed stipulated in《construction contract》into practice.