建造合同会计核算改进思考

发布时间：2018-02-11 19:50

  本文关键词： 建造 合同 会计 核算 改进 思考　出处：《财会月刊》2013年01期 　论文类型：期刊论文

【摘要】：正一、建造合同准则中会计核算存在的缺陷1.完工百分比法的适用条件不符合一致性原则。建造合同准则对企业在建造业务中使用完工百分比法的条件按照合同类型进行了区分,固定造价建造合同需要具备4项条件,而成本加成建造合同只需要具备其中的2项条件:与合同相关的经济利益很可能流入企业;实际发生的合同成本能够清楚区分和可靠计量。这就使得固定造价建造业务在与合同相关的经济
[Abstract]:Jung-ichi, The applicable conditions of the percentage of completion method do not conform to the principle of consistency. The construction contract standard distinguishes the conditions for the enterprise to use the percentage of completion method in the construction business according to the type of contract. The fixed cost construction contract needs four conditions, but the cost plus construction contract only needs to meet two conditions: the economic benefits associated with the contract are likely to flow to the enterprise; The actual contract cost can be clearly distinguished and reliably measured. This makes the fixed cost construction business in the economy associated with the contract
【作者单位】： 广东工贸职业技术学院管理系;
【分类号】：F233
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本文编号：1503860