| 建造合同预计损失准备的转回和转销 |
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| 引用本文： | 王丹玉.建造合同预计损失准备的转回和转销[J].科学之友,2011(1). |
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| 作者姓名： | 王丹玉 |
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| 作者单位： | 中铁三局集团有限公司; |
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| 摘 要： | 文章论述了建造合同完成前,在已计提了预计合同损失准备的情况下,对因完工百分比增加造成的预计损失准备变动额应采取的会计处理方式。
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| 关 键 词： | 建造合同 预计损失准备 完工百分比 转回 转销 |
Return and Resell of Expected Losses Provision for Construction Contract |
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| Wang Danyu.Return and Resell of Expected Losses Provision for Construction Contract[J].Friend of Science Amateurs,2011(1). |
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| Authors: | Wang Danyu |
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| Abstract: | The article discusses the accounting treatment methods to be taken for expected losses provision changing amount caused by the completion percentage increase before the construction contract completed,and under the circumstance of estimating the expected contract losses provision. |
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| Keywords: | construction contract expected losses provision the percentage of completion return resell |
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