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 |
你从这个表理解。advance billings要区分总的计算财务报表数字时候用的，还是财务报表上的报告的数字，财务报告上的advance billings＝advance billings（计算时候用的）－construction in progress
advance billings（计算时候用的）－construction in progress
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发表于 2007-5-14 10:45
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