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摘要建筑合同中对收入成本的确认方法是完工百分比法,对完工百分比的计量是施工企业正确核算利润的关键,通过施工企业特点对完工百分比的影响分析利弊,并结合工作实践提出一种完工百...
摘要
建筑合同中对收入成本的确认方法是完工百分比法,对完工百分比的计量是施工企业正确核算利润的关键,通过施工企业特点对完工百分比的影响分析利弊,并结合工作实践提出一种完工百分比的计量方法。
关键词:建筑合同 完工百分比 确认方法 展开
建筑合同中对收入成本的确认方法是完工百分比法,对完工百分比的计量是施工企业正确核算利润的关键,通过施工企业特点对完工百分比的影响分析利弊,并结合工作实践提出一种完工百分比的计量方法。
关键词:建筑合同 完工百分比 确认方法 展开
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Abstract
In construction contracts, the confirmation method of cost of income is completion percentage. The calculation of completion percentage is the key to accurate accounting of construction companies. A calculation method of completion percentage is compiled based on pratices as well as advantage-disadvantage analyses towards completion percentage based on companies' characteristics.
Key words: construction contracts completion percentage confirmation method
In construction contracts, the confirmation method of cost of income is completion percentage. The calculation of completion percentage is the key to accurate accounting of construction companies. A calculation method of completion percentage is compiled based on pratices as well as advantage-disadvantage analyses towards completion percentage based on companies' characteristics.
Key words: construction contracts completion percentage confirmation method
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