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ke ji fu wu xing qi ye shou ru que ren mo shi tan tao
Author(s): 
Pages: 34-35
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  科技服务企业收入确认完工百分比;
Abstract: 科技服务型企业收入确认属于劳务收入确认模式,因而总体上应遵循"提供劳务交易的结果能够可靠估计的,采用完工百分比法确认收入"。在实务中,该类型的收入确认应和企业的项目管理相结合,并遵循谨慎性原则,在评估项目风险和结果的基础上,选择适合本企业实际情况的方法来估计项目的完工进度,从而确保收入和利润的真实、完整。
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