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美國CPA考試考點解析：可依據(jù)建造合同的條件
為了幫助參加2014年美國cpa考試的學(xué)員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國cpa考試考點解析，幫助廣大考生一起學(xué)習(xí)一起進步。
Construction contract estimated reliably when conditions below are met:
可依據(jù)建造合同的條件：
Contract revenue and contracts costs attributable to transaction can be measured reliably
It is probable that economic benefits from the transaction will flow to entity
Both contract costs to complete the contract and stage of contract completion at the end of reporting period can be measured reliably Instructor’s tips:
Contract revenue and costs are recognized as revenue and expense using percentage of completion method when outcome of construction contract can be estimated reliably.Expected loss on construction contract is recognized immediately as expense
【我要糾錯】 責(zé)任編輯：小敏
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