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In accounting for long-term construction contracts, the percentage-of-completion method is preferable to the completed contract method when: 4 K7 o1 F3 g) q7 Q
A. the contracts are of a relatively short duration (less than one year). ; Q. E5 X6 l6 w; w5 B
B. estimates of the costs to complete and the extent of progress toward completion are reasonably dependable.
: ^5 G1 ]9 d! ` H# s9 a# jC. lack of dependable cost estimates cause forecasts to be doubtful.4 r( G( B( B& D
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发表于 2016-2-17 11:04:04
发表于 2017-12-18 15:27:14
谢谢楼主，主动回复，帖子到手