【摘要】：正根據(jù)建造合同準(zhǔn)則,建造合同是指為建造一項或數(shù)項在設(shè)計、技術(shù)、功能和最終用途等方面密切相關(guān)的資產(chǎn)而訂立的合同。根據(jù)合同涵蓋范圍的不同,建造合同可劃分為單純的施工合同(C)和設(shè)計、采購、施工總承包合同(EPC)等。本文以EPC總承包合同為例,對其收入確認時點問題進行探討。
[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.
【作者單位】： 中國中材國際工程股份有限公司;
【分類號】：F285
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本文編號：2291008