审计报告中译英建造合同

[怎样确认建造合同]建造合同是指为建造一项或数项在设计、技术、功能、最终用途等方面密切相关的资产而订立的合同。由于建造合同的开工日期与完工日期通常分属于不同的会计年度，在这种情况下，...+阅读

Audit Report

(1) 完工百分比法，是指根据合同完工进度确认收入与费用的方法。本公司采用累计实际发生的合同成本占合同预计总成本的比例确定合同完工进度。

（1）. The percentage of completion approach refers to the method of confirming revenue and cost according to the completion progress of the contract. The company identifies the completion progress of the contract by adopting the ratio of the actual accumulated incurred contract cost to the estimated total contract cost. 固定造价建造合同的结果能够可靠估计的确认依据为合同总收入能够可靠地计量；与合同相关的经济利益很可能流入公司；实际发生的合同成本能够清楚地区分和可靠地计量；合同完工进度和为完成合同尚需发生的成本能够可靠地确定。成本加成合同的结果能够可靠估计的确定依据为与合同相关的经济利益很可能流入本公司；实际发生的合同成本能够清楚地区分和可靠地计量。The result of a fixed cost construction contract as reliable estimates can act as a confirmed basis for the reliable calculation of the contract's total revenue; there may be contract-related economic benefits flowing into the company, but this approach can clearly isolate and reliably calculate the actual incurred contract costs; and the contract completion progress as well as the remaining cost of completing the contract can also be reliably identified.

(2)① 合同成本能够收回的，合同收入根据能够收回的实际合同成本加以确认，合同成本在其发生的当期确认为费用；① For the contract cost that can be recovered, it can be used as a basis to identify the contract revenue, and the contract cost will be identified as expenses at the time incurred.② 合同成本不可能收回的，在发生时确认为费用，不确认收入。 ② For the contract cost that cannot be recovered, it should be confirmed as expenses at the time incurred, no income will be confirmed.【英语牛人团荣誉会员】