EPC模式下建造合同收入确认时点的思考
发布时间：2018-10-24 09:37
【摘要】：正根据建造合同准则,建造合同是指为建造一项或数项在设计、技术、功能和最终用途等方面密切相关的资产而订立的合同。根据合同涵盖范围的不同,建造合同可划分为单纯的施工合同(C)和设计、采购、施工总承包合同(EPC)等。本文以EPC总承包合同为例,对其收入确认时点问题进行探讨。
[Abstract]:Under the construction contract guidelines, a construction contract is a contract for the construction of one or more assets closely related to design, technology, function, and end use. According to the different scope of contract, construction contract can be divided into simple construction contract (C) and design, procurement, construction general contract (EPC), etc. Taking EPC general contract as an example, this paper discusses the time of revenue recognition.
【作者单位】： 中国中材国际工程股份有限公司;
【分类号】：F285
，
本文编号：2291008
[Abstract]:Under the construction contract guidelines, a construction contract is a contract for the construction of one or more assets closely related to design, technology, function, and end use. According to the different scope of contract, construction contract can be divided into simple construction contract (C) and design, procurement, construction general contract (EPC), etc. Taking EPC general contract as an example, this paper discusses the time of revenue recognition.
【作者单位】： 中国中材国际工程股份有限公司;
【分类号】：F285
，
本文编号：2291008
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