项目过程中建造合同结果无法估计的四种情形

以我国施工企业实施《建造合同》准则实践的视角,研究了工程项目过程中合同收入确认问题,分析了项目过程中建造合同结果无法估计的四种情形,总结相关经验并不断探索和细化具体实施方法,从而保证施工企业会计核算工作有序进行。

Four cases of construction contract result failing to be estimated in the project process

Starting from the perspective of domestic construction enterprises Construction contract practice guidelines,it studies the contract revenue recognition issues during the project process,analyzes four cases of construction contract result failing to be estimated in the project process,sums up relative experiences,continuously explores and specifies the specific measures.Thus it ensures accounting work of the construction business in an orderly manner.