| 完工百分比法在建造合同中的选择与应用 |
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| 引用本文： | 耿向京.完工百分比法在建造合同中的选择与应用[J].工程建设与设计,2010(5):159-162. |
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| 作者姓名： | 耿向京 |
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| 作者单位： | 中国中元国际工程公司,北京,100089 |
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| 摘 要： | 通过介绍《企业会计准则-建造合同》准则及完工百分比法,分析了目前国内相关企业使用该准则的现状及存在的一些问题,并相应提出建议。
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| 关 键 词： | 完工百分比法 建造合同 |
The Selection and Application of the Percentage of Completion Method in the Construction Contract |
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| GENG Xiang-jing.The Selection and Application of the Percentage of Completion Method in the Construction Contract[J].Construction & Design for Project,2010(5):159-162. |
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| Authors: | GENG Xiang-jing |
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| Affiliation: | GENG Xiang-jing (China IPPR International Engineering Corporation, Beijing100089,China) |
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| Abstract: | By introducing the ＂Accounting Standards for Enterprises - Construction Contracts, ＂criteria and the percentage of completion method, Analysis of the current guidelines for relevant domestic enterprises to use the present situation and existing problems, and to make recommendations accordingly. |
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| Keywords: | percentage of completion method construction contracts |
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