完工百分比法在施工业中应用（Percentage of completion in industrial applications）.docVIP

完工百分比法在施工业中应用（Percentage of completion in industrial applications） Percentage of completion is the method of determining revenues and costs based on contract progress. Using the percentage of completion method for accounting measurement, it is required that the contract revenue be matched with the contract cost incurred in order to reach the completion schedule to reflect the contract income, expenses and profits of the completed part of the current period. This method provides useful information about the contract schedule and performance in this period for the users of financial statements reflect the accrual principle, but because the percentage of completion is subjective in target recognition and measurement, especially the progress of the project can be determined by the enterprise internal control, so that enterprises can be adjusted by revenue and profit the cost, which provides an opportunity for the enterprise to provide false information, bring different influence on the enterprise business tax and income tax paid on. Combining the advantages and disadvantages of the percentage method used in the actual work, I would like to talk about myself. 1, the advantages of adopting the percentage of completion method 1, simple accounting In business accounting, completion schedule determined, very easy to calculate contract revenue and contract contract contract cost and gross profit, the loss can be confirmed and measured in the relatively independent accounting period. Avoid construction enterprise accounting system cost transfer calculation of the tedious and confusion. 2, reduce the cost of income recognition constraints Highway construction enterprises and other construction enterprises, due to the highway construction characteristics of the contract itself, has its particularity and complexity greatly in the cost and revenue accounting, construction project content is complex, high cost, high technical difficulty, management department. At present, Chinas hi