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

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