完成合同法(Completed Contract Method):收入和费用均 应该在项目全部完工时一并确认。 平滑盈利模式 平滑盈利模式 负债权益比率较低 负债权益比率较低 负债 负债//权益...
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Revenue of long-term project contract shall be reasonably recognized, according to the completed contract method.
长期工程合同收入按已完成的合同方式进行合理确认。
Revenue of long-term project contract (including labour service) shall be reasonably recognized, in general, according to the completed progress method or the completed contract method.
恒久工程(包括劳务)合同,一般理卖凭据完成进度法或者完成合同法雄道确认停业收进。
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