论文部分内容阅读
按照十三五规划和一带一路的发展方向,我国将要借助投资来拉动经济增长,将其作为当下经济发展的主要方式,进而促进国家的经济社会的可持续发展,这样将产生对这方面的施工项目的不断增多,在施工企业的会计核算和统计方面则会出现企业收入确认准则的规定和实务操作等一系列问题。所以,基于介绍《建造合同》的准则的收入确认规定,根据施工企业的实际情况,针对当下的三个方面收入确认准则来详细的分析,以此提出相关看法。
In line with the 13th Five-Year Plan and the Belt and Road’s direction of development, our country will use investment to stimulate economic growth as the main mode of economic development and further promote the country’s sustainable economic and social development. This will result in the construction of this area With the increasing number of projects, there will be a series of problems in the accounting and statistics of construction enterprises, such as the provisions of the guidelines for the confirmation of revenue of enterprises and the practical operation. Therefore, based on the introduction of the “construction contract” guidelines for revenue recognition requirements, according to the actual situation of construction enterprises, the current three aspects of revenue recognition criteria for a detailed analysis, in order to make relevant comments.