美国CPA考试考点解析：可依据建造合同的条件

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Construction contract estimated reliably when conditions below are met:

可依据建造合同的条件：

Contract revenue and contracts costs attributable to transaction can be measured reliably

It is probable that economic benefits from the transaction will flow to entity

Both contract costs to complete the contract and stage of contract completion at the end of reporting period can be measured reliably Instructor’s tips:

Contract revenue and costs are recognized as revenue and expense using percentage of completion method when outcome of construction contract can be estimated reliably.Expected loss on construction contract is recognized immediately as expense