所在案例库：中国管理案例共享中心
案例链接：http://www.cmcc-dlut.cn/Cases/Detail/3874
案例名称：何时为“完工”：A建筑企业项目收入确认的选择
译 名：When is "Completion": the Choice of Revenue Recognition Methods for Construction Company A's Project
案例作者：陈婧，周宁，魏华，韩小汀
作者单位：北京航空航天大学
中文摘要：在中国，建筑业正值发展的黄金期，但中小型建筑企业财务报告中业绩剧烈波动的现象却普遍存在。由于建筑行业施工周期长、过程复杂，因而建设项目的会计收入确认和计量成为日常财务会计核算的难点和焦点。本案例以A建筑企业在新三板挂牌为背景，重点描述了为满足上市规范要求，公司财务报表审计中遭遇出来的一系列问题，尤其是收入确认的时点和金额的方法问题，以及如何选择正确的项目收入确认方法给出账务处理方案。该案例对同类企业在新三板上市有一定的借鉴意义。
英文摘要：With the rapid development of China's economy, the construction industry is in the golden period of industry development. However, the phenomenon of violent performance is widespread in the annual report of small and medium-sized construction companies. Due to the complexity of construction industry operations, this phenomenon poses challenges to related issues, such as accounting revenue recognition and measurement. This case takes construction Company A as an example to describe a series of problems exposed in the financial statement audit during the listing of the New Third Board, especially the method of revenue recognition. The case first analyzes the business model of the construction industry and the business characteristics of Company A, and then discusses the problems and risks of Company A's current revenue recognition method from the conditions that should be available in the listing of the New Third Board, and proposes solutions. Finally, this study combines with relevant accounting standards, analyzes the correct project revenue confirmation method that Company A should choose after listing on the New Third Board, and gives the accounting treatment plan. This case has certain reference significance for small and medium-sized private enterprises that are interested in listing on the New Third Board.
中文关键词：建筑业；新三板；收入确认；完工百分比；2019百优案例
英文关键词：construction industry, new three board, revenue recognition, percentage of completion
案例入库时间：2019-09
