这五种方法的分类标准是提供劳务是否完工，成本和收入能否确定，见下表总结。
Completion of Earnings Assurance of Revenue Method Complete Yes Sales basis Complete No Installment sales Complete with contingencies Yes Cost recovery Complete with contingencies No Cost recovery Incomplete and costs can be estimated Yes Percentage of completion Incomplete and costs can be estimated No Completed contract Incomplete and costs can't be estimated Yes Completed contract Incomplete and costs can't be estimated No Completed contract
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发表于 2006-10-8 12:09
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