| Percentage－of－Completion | Completed Contract |
相同点 | 均为长期合同的收入核算 |
适用条件 | ①Earnings：Incomplete and costs can be estimated; ②Reasonable Assurance of Revenue: | 长期合同除开适用Percentage－of－Completion的，其余都采用Completed Contract |
收入确认 | 随完工程度而按比例确认 完工各期：contract price×(actual cost/estimated total cost) | 完工时确认 ①完工前：0 ②完工当期：contract price |
毛利确认 | 随完工程度而按比例确认 每一期确认的是total gross profit × (actual cost/estimated total cost) | 完工时确认。 ①完工前：0 ②完工当期：total gross profit |
construction in progress.（计算时用） | 卖方为合同累计支付的成本（costs incurred）＋按比例确认的毛利 | ①完工前：卖方为合同累计支付的成本 ②完工当期：卖方为合同累计支付的成本（costs incurred）＋按比例确认的毛利 |
advance billings（计算时用） | cumulative Amounts billed | cumulative Amounts billed |
construction in progress(财务报告用，流动资产) | construction in progress－advance billings | construction in progress－advance billings |
advance billings.(财务报告用，流动负债) | advance billings－construction in progress | advance billings－construction in progress |
accounts receivable相同） | cumulative Amounts billed－ cumulative cash received | cumulative Amounts billed－ cumulative cash received |
cash balance（相同） | cumulative cash received－ cumulative cost incurred | cumulative cash received－ cumulative cost incurred |
注：此总结为www.cfaspace.com和Xinhui Hu 拥有版权，任何引用需取得书面同意 |
发表于 2007-8-29 11:21
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