本文關(guān)鍵詞： 建造 合同 會計 核算 改進(jìn) 思考　出處：《財會月刊》2013年01期 　論文類型：期刊論文

【摘要】：正一、建造合同準(zhǔn)則中會計核算存在的缺陷1.完工百分比法的適用條件不符合一致性原則。建造合同準(zhǔn)則對企業(yè)在建造業(yè)務(wù)中使用完工百分比法的條件按照合同類型進(jìn)行了區(qū)分,固定造價建造合同需要具備4項條件,而成本加成建造合同只需要具備其中的2項條件:與合同相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè);實際發(fā)生的合同成本能夠清楚區(qū)分和可靠計量。這就使得固定造價建造業(yè)務(wù)在與合同相關(guān)的經(jīng)濟(jì)
[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
【作者單位】： 廣東工貿(mào)職業(yè)技術(shù)學(xué)院管理系;
【分類號】：F233
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本文編號：1503860