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dui jian zao he tong zhun ze san da te dian de yi dian bian xi
Author(s): 
Pages: 3-5
Year: Issue:  10
Journal: Finance & Accounting for Communications

Keyword:  收入确认 工程结算 分离 完工百分比法 披露细化;
Abstract: 通过《企业会计准则———建造合同》 (以下简称《准则》)与现行《施工企业会计制度》(以下简称《制度》)比较研究 ,揭示了《准则》三大特点 ,并对相关疑点进行了辨析
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