Installation contract costs 安装承包费用
costs plus contract 成本加价合同
costs reimbursable contract 成本偿还合同
costs of contract implementation 契约实施成本
costs plus percentage contract 成本加百分比合同
The thesis also introduces Positive Accounting Theory based on the concept of contract costs and its three hypotheses ( Bonus Plan, Debt Covenant, Political Cost) of economic motive in the choice of accounting policy.
由此，提出会计政策选择的客观可能与主观需要， 介绍了西方会计理论研究中，以契约成本为核心概念所构建的实证 会计理论，及其对会计政策选择的经济动机提出的“三大假设”（奖 金计划、债务契约、政治成本）学说。
参考来源 - 市场经济条件下会计政策选择的研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Other direct costs, referring to other expenses that may be directly included in the contract costs.
其他直接费用，指其他可以直接计入合同成本的费用。
Both the schedule of the contracted project and the contract costs to complete the contract can be measured in a reliable way.
合同完工进度和为完成合同尚需发生的成本能够可靠地确定。
The imperfectness of contracts causes the inevitable existence of accounting policy choices, and the different contract costs lead to different motives in accounting policy choice.
契约的不完备性导致会计政策选择权的必然存在，而不同的契约成本导致不同的会计政策选择动机。
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