建造合同

结果能可靠估计的建造合同账务处理

Account Management of Construction Contracts with Reliably Estimated Results

建造合同所建造的资产有其特有的性质：所建造的资产体积庞大，建造或生产周期较长，资产通常具有较高的价值等。

Construction contracts are constructed assets has its unique nature : the huge volume of assets built , construction or production cycle is longer , usually have higher asset value and so on .

中外建造合同会计准则之比较

Comparison on the Accounting Standards of Chinese and Foreign Building Contracts

《建造合同》对施工企业成本管理的影响

The Influence of Construction Contract on Cost Management of Construction Enterprise

施工企业执行建造合同相关问题的应用研究

Study on questions in implementation of construction contract by construction enterprises

基于《建造合同》准则的施工企业成本核算

Cost Accounting of Construction Enterprises Based on the Rule of Construction Contract

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

我国建造合同准则与国际准则的比较分析

Analyzing and comparing the construction contract rule in China and international rule

第三条建造合同分为固定造价合同和成本加成合同。

Article3Construction contracts consist of fixed price contracts and cost plus contracts .

执行建造合同准则中完工百分比法的思考

Considerations on the completion percentage in construction contract criterion

浅析建造合同下对施工企业“应交营业税”的影响。

Influence of construction contract on " sales tax " for construction enterprise .

设计&建造合同全过程风险管理研究

Study on Life Cycle Risk Management of Design-Build Contract

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

浅议建造合同准则中合同成本的确定

Determination of Contract Cost in Constructing Contract Standard

《企业会计准则&建造合同》的运用

Application of the Accounting Principles for Enterprises

《建造合同》准则中关于工程收入与工程成本确认方法在应用时应注意的几个问题

Several Points to be Noticed in use in 《 Construction Contract 》 of Engineering Income and Cost

关于船舶建造合同

On the Commercial Shipbuilding Contracts

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 .

防务分析人士表示，澳方决定不举行公开招标，可能有利于日本赢得这一潜艇建造合同。

Defence analysts said the decision not to hold an open tender could favour a Japanese bid to build the submarines .

建造合同有别于普通的商业合同，其会计处理方法与销售商品、提供劳务等有较大的区别。

Unlike ordinary commercial contract , the accounting process of construction contract is very different with the process of sales and providing service .

本文主要讨论船舶制造企业在《企业会计准则-建造合同》规范下，成本核算方法上的一些变化，以便在具体会计准则贯彻、运用上抛砖引玉。

The article discusses some changes of cost accounting in the manufacturing industry of the ship for business accounting standard of building contract .

就新造船舶申请船舶所有权登记的，应当提供船舶建造合同和交接文件。

For the registration of ownership of a newly-built ship , the contract of ship construction and the delivery document shall be submitted .

到去年年底，我部已同有关省市签订了100余艘中小船舶的建造合同和协议。

By the end of last year , contracts and agreements were signed with some provinces and cities for the construction of more than100medium-and small-sized vessels .

查韦斯还计划签署多达18艘油轮的建造合同，以及新石油钻井平台的供应合同。

Mr Ch á vez also plans to sign contracts for the construction of as many as 18 oil tankers and for the supply of new oil drilling rigs .

固定造价合同，是指按照固定的合同价或固定单价确定工程价款的建造合同。

A fixed price contract means a construction contract in which the construction price is ascertained on the basis of a fixed contract price or a fixed unit price .

简述了船舶建造合同的形成、内容、估算及其管理，并对中国出口船建造工作及订好船舶建造合同提出了作者的主张。

The paper summarizes the formation , content , evaluation and management of shipbuilding contracts and puts forward some proposals for successfully signing the exPOrt commercial shipbuilding contracts of our country .

此前，三菱重工在这同一电站获得了相同规模的1号和2号发电厂建造合同，本最新合同是公司给予的第三份合同。

Previously , MHI received orders for the No.1 and No.2 units of identical scale at the same plant , and the latest order marks the third unit ordered by the company .

由于船舶建造合同的性质决定了建造中船舶的所有权归属，因此笔者接着论述了不同法律性质的造船合同及其合同下的所有权归属。

Because the nature of ship construction contract to build the ship is the property , so the author discusses the different legal nature then the shipbuilding contracts and vested ownership under the contract .

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 .

建造医院的合同已经签给了一家荷兰公司。

The contract for building the hospital has been awarded to a Dutch company .