收入与成本的确认和计量是路桥施工企业会计核算的主要内容,重视和加强收入与成本的核算对于企业预算管理、成本控制以及绩效管理等工作的开展有着十分重要的意义。文章将从路桥施工企业收入与成本核算的组成结构着手,分析施工合同在结果能够可靠估计以及不能够可靠估计下收入与成本的确认和计量。同时,结合当下BOT和BT业务,分析该类路桥施工业务相关收入与成本的确认和计量。 The recognition and measurement of income and cost are the main contents of accounting for construction enterprises in Luqiao. Paying attention to and strengthening the accounting of revenue and cost is of great significance to the development of enterprise budget management, cost control and performance management. The article will start from the composing structure of revenue and cost accounting of road and bridge construction enterprises, and analyze the confirmation and measurement of revenue and cost of construction contract when the result can be reliably estimated and can not be reliably estimated. At the same time, with the current BOT and BT business, analysis of such road and bridge construction business-related revenue and cost recognition and measurement.