合同收入

建造合同收入：会计与税务处理差异分析

Income of Building Contract : Analysis About Difference between Accounting and Taxation

浅谈建造合同收入与合同费用的确认问题

On Confirmation of Income and Expense in Building Contract

建造合同收入与合同费用的确认是建筑业会计核算中的核心与难点问题。

Confirmation of income and expense in building contract is core and difficulty to building industry accounting check .

由于新标准在确认合同收入时要求更多估算，耍花招的空间事实上增大了。

Because the new standard can require more estimates in recognizing revenue from contracts , the opportunity for mischief may actually increase .

他说经纪人在阿联合同收入上拿到的份额是4%，但可能能将在外延商业收入中拿到20%的提成。

He said that the cap on an agent 's cut is4 % for the contract but can be as much as20 % perhaps on outside earnings for endorsements .

合同总收入能够可靠地计量；

The total contract revenue can be measured in a reliable way ;

国际工程合同外收入结算工作理论与实践

Theory and Practice of Settlement of Extra Contract Payment for International Projects

原保险保费收入是指保险企业确认的原保险合同保费收入。

The original premium income received by the insurance companies refers to the premium income from original insurance contracts confirmed by the insurance companies .

针对不同的合同外收入项，承包商需要掌握相关的理论和知识，并采取不同的措施。

To achieve extra contract payment , it is necessary for a contractor to acquire abundant theoretical knowledge and experience and to take different measures accordingly .

《Heat》杂志进行财富排行已经进入了第八个年头，主要是根据名人的收入，广告收入、电视合同和唱片收入的公开信息的几个方面整理得出。

Now in its eighth year , Heat 's Rich List is compiled by combining public information regarding a celebrity 's accounts , endorsement deals , TV contracts and record deals .

（三）与再保险合同相关的收入能够可靠地计量。

The economic benefits related to the reinsurance contract can be measured reliably .

其次，引入了最新的收入确认理论客户合同基础的收入确认原则及相关评论。

Secondly , the article will introduce the latest theory of Revenue Recognition in Contracts with Customers and the related comments .

合同制员工收入满意度、工作满意度均较低，统计学分析均有显著性差异。

Contract employees ' level of income satisfaction and job satisfaction are both low . And the statistical analyses show statistically significant . 5 .

据熟悉调查的知情人士说，要证实企业违反了《反海外腐败法》，调查人员必须找到确凿的证据，证明招聘某位员工与企业获得一项新合同或者新收入存在关联。

To prove an FCPA violation , investigators must find clear evidence linking the recruitment of an employee to winning a new contract or generating increased revenue , according to people familiar with the probes .

火箭队球星姚明上周刚签下了一分为期5年价值7500万美元的合同。他的收入位居福布斯杂志公布的中国名人榜第一名，这也是他连续第二年赢得第一的位置。

he spent the whole wartime working in an army base in US . 5 . pull the trigger 6 . rookie Yao Ming topped Forbes Magazine 's list of Chinese celebrities again . The Houston Rockets ' star signed a five-year , $ 75 million contract last week , and earned the ranking for the second straight year .

美国在本世纪初率先曝出安然（Enron）和世通（WorldCom）的丑闻，许多国家的公司低报亏损，虚报合同金额并夸大收入。

The US was a pioneer with Enron and WorldCom in the early 2000s , and companies in many countries understate losses , misprice contracts and overstate revenues .

同样与华尔街一样，这类合同中的部分收入依托于运动员的表现。

Also like Wall Street , the deals are partially performance based .

支持这些人力资本合同（也称作收入共享协议）的人士相信，这是一种具有创造力而且灵活的融资形式。

Advocates of these human capital contracts , also called income share agreements , believe it is a creative and flexible form of funding .

这家公司现在与新奥尔良、纽约和旧金山签署了合同，去年的收入同比增长26%。

The company now has contracts in New York , New Orleans , and San Francisco , and revenue was up 26 % last year .

与相关的国际会计准则相比，在建造合同支出的确认、合同收入与合同费用的会计处理以及合同收入的确认条件方面，还存在着一定的不足和差距。

Compared with other international accounting standards , the Contract still has certain deficiencies and disparities in the affirmation of the building contract expenditure , the accounting of the contract income and cost , and in the affirmation terms of the contract income .

第二十七条合同预计总成本超过合同总收入的，应当将预计损失确认为当期费用。

Article27If the total expected contract costs exceed the total expected contract revenue , the expected loss shall be recognized as the current expenses .

合同成本不可能收回的，在发生时立即确认为合同费用，不确认合同收入。

If the contract costs cannot be recovered , these costs shall be acknowledged as contract expenses immediately when incurred and no contract revenue shall be acknowledged .

保险合同的上述特点，使得长期以来保险会计的确认和计量存在一定困难，其主要的难点体现为保险合同收入确认与准备金计量。

There are difficulties in recognition and measurement of insurance accounting , due to above characteristics . How to recognize the revenue and measure the reserve is the main difficulty .