落成百分比法应当慎用(国外英文资料).docVIP

完工百分比法应该慎用(国外英文资料) The completion percentage method should be used with caution Completion percentage method is a construction contract and service provided two trades form to confirm the main method of income and expenses, accounting standard for business enterprises, determine the percentage completion of a work schedule, technical measure and cost ratio three methods. Three methods, the work progress and technical measurement method is limited to some engineering workload is easy to determine and can be measured, using range is very small, the cost ratio method with total cost is expected to be completed the proportion of the total cost as a percentage, is the most commonly used, the calculation method is easy to operate. Happened under the cost ratio method, the current project cost usually constitute the current operating cost in the income statement, according to cost ratio, to determine the current revenue and operating profit. The application of this method depends on two cost factors, one for the cost of engineering and the estimated total cost of the contract. According to the revenue recognition principle stipulated in the accounting standards, reliably estimate the result of the contract is the precondition of completion percentage method using, reliably estimate, the so-called standards is the most important one in the gross inflow of economic benefits out of or in connection with the contract. Under the cost ratio method, the cost of the two key factors are all from within the enterprise, the completion percentage of natural lack of objectivity, if again by the enterprise to judge whether economic interests can flow into the subjective, confirmation of the revenues and expenses on provides more space for the enterprise. Can only say that from the accrual basis of accounting standards starting point is good, but there is no objective standard to restrict or control the situation, the use of simple cost ratio method, and the robustness of a accounting