百分比完成法 percentage completion method

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

Percentage of completion (PoC) is an accounting method of work-in-progress evaluation, for recording long-term contracts. For such tasks, this is the only method authorized by the International Financial Reporting Standards (IFRS)[citation needed].
Revenues and gross profit are recognized each period based on the construction progress-in other words, the percentage of completion. construction costs plus gross profit earned to date are accumulated in an inventory account (construction in process, also called construction in progress), and progress billings are accumulated in a contra inventory account (billing on construction in process).
Although the formula for recognizing income in the current period can vary, a widely accepted one is as follows:

where... the number of periods lapsed since the inception of the contract.
the expected length of the contract. the current period.

若能收集到该词条相关资料的跟帖者给予奖励，根据收集资料的水平给予5～100不等的论坛币，当然也可以谈谈自己的看法、应用背景，相关软件知识，上传资料等等都可以。请大家尽量不要复制一些搜索引擎很容易收集到的资料。

     我每天都会发送不等数量的词条，所以诚邀不同统计背景的各路大侠给予评论。

     欢迎大家多多跟帖！要数量也要质量哟

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：percentage Completion percent Method cent percentage recognized accounting recording process