本文通过联系亏损合同的相关会计处理方法,对建造合同预计损失的会计处理进行了改进。以亏损合同角度为切入口分析了建造合同发生预计损失情况下会计处理的不合理之处,并加以改进。使得建造合同预计损失处理更符合常理,并且有理可依。 This article improves the accounting treatment of the estimated loss of the construction contract by referring to the relevant accounting treatment of the loss contract. Based on the perspective of loss contract, this paper analyzes the unreasonableness of accounting treatment in the case of construction contract losses and improves it. Making the construction contract is expected to deal with losses more common sense, and reasonable to follow.