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完工百分比是指以合同完工进度确认合同收入和费用的方法,采用此方法符合成本与受益原则,能及时为财务决策者提供相关财务信息,但同时也存在着一些不足。本文将具体分析完工百分比在实践中的利弊。
The completion percentage refers to the method of confirming the contract revenue and expenses based on the completion of the contract. This method is in line with the principle of cost and benefit, and can provide relevant financial information to financial decision-makers in time. However, there are also some shortcomings. This article will specifically analyze the pros and cons of percent completion in practice.