期刊文献+

完工百分比法收入确认的应用分析——以重型装备制造企业为例

下载PDF
导出
摘要 完工百分比法是根据合同完工进度,分期确认合同收入和费用的方法,它有效地解决了长期合同收入在各会计期间的确认和计量问题,但也存在弊端。本文以重型装备制造企业A公司为例,分析了A公司在应用完工百分比法过程中存在的问题,提出了改进建议,为实施完工百分比会计政策的重型装备制造企业提供参考。
作者 曾咏梅
出处 《国际商务财会》 2018年第5期59-62,共4页 Finance and Accounting for International Commerce
  • 相关文献

二级参考文献16

  • 1刘长立.收入确认若干问题探讨[J].会计研究,1996(3):17-19. 被引量:5
  • 2Altamuro, J., A. L. Beatty, and J. Weber. 2005. The Effects of Accelerated Revenue Recognition on Earnings Man- agement and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101. The Accounting Review, 80 (2) : 373 - 401.
  • 3Bowen, R. M. , A. K. Davis, and S. Rajgopal. 2002. Determinants of Revenue - Reporting Practices for Intemet Firms. Contemporary Accounting Research, 19 (4) : 523 - 562.
  • 4Chen, C. J. P., S. Chen, and X. Su. 2001. Profitability Regulation, Earnings Management, and Modified Audit Opin- ions: Evidence from China. Auditing: A Journal of Practice & Theory, 20 (2) : 9 - 30.
  • 5Chen, K. C. W. , and H. Yuan. 2004. Earnings Manage- ment and Capital Resource Allocation: Evidence from China's Accounting - Based Regulation of Rights Issues. The Accounting Review, 79 (3) : 645 - 665.
  • 6Fields, T. D., T. Z. Lys, and L. Vincent. 2001. Empir- ical Research on Accounting Choice. Journal of Accounting and Economics, 31 (1-3): 255 -307.
  • 7Holthausen, R. W., and R. W. Leftwich. 1983. The E- conomic Consequences of Accounting Choice Implications of Costly Contracting and Monitoring. Journal of Accounting and E- conomics, 5 : 77 - 117.
  • 8Morris, J. 1992. Software Industry Accounting. New York: John Wiley & Sons, Inc.
  • 9Schipper, K. 2003. Principles -based Accounting Stand- ards. Accounting Horizons, 17 (1):61 -72.
  • 10Turner, L. E. 2001. Revenue Recognition. Remarks by Chief Accountant of SEC, delivered at the USC SEC and Finan- cial Reporting Institute, Los Angeles, CA.

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部