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随着新会计准则的广泛推行,完工百分比法已在建筑施工领域普遍使用。本文将阐述实际使用中的几点问题并分析其影响,探索完工百分比法在实际运用中进一步完善的途径。
With the widespread adoption of new accounting standards, the percentage-of-completion method has been widely used in the field of construction. This article will elaborate on some problems in actual use and analyze its impact and explore ways to improve the percentage of completion method in practice.