Separation And Consolidation Of Contracts
enterprise Usually, accounting should be conducted according to the single construction contract. However, in some cases, in order to reflect the essence of a group or a group of contracts, separate contracts should be divided or several contracts should be consolidated.
(1) a construction contract consisting of several assets and the following conditions shall be met. Each asset shall be divided into a single contract:
1. each asset has an independent construction plan.
2. and
Customer
Each asset can be negotiated separately, and both parties can accept or reject the terms of the contract relating to each asset.
3. the income and cost of each asset can be identified separately.
(two) the construction of additional assets shall satisfy one of the following requirements:
1. the
Append
Assets differ substantially in design, technology or function with one or more assets included in the original contract.
2. when the cost of the additional assets is agreed, the original contract price shall not be considered.
(three) a group of contracts, whether they correspond to a single customer or multiple customers, and satisfy the following conditions, shall be merged into a single contract:
1. the combination is signed with a package deal.
2. the contract is closely related, and each contract has actually constituted an integral part of the profit margin project.
3. the contract shall be performed at the same time or in turn.
- Related reading
Accounting Knowledge: The Merits And Demerits Of The Accounting Method Of The Quota Method
|- Subordinates | The "Yardstick Of Friendship" In The Office
- Industrial and commercial tax | 賈康透露十二五稅改:先改資源稅 后改房產(chǎn)稅
- Leisure clothes | Trend Brand CLOT And Levi&Nbsp; S Cooperation New Jeans
- Fashion brand | Edison Chan's Brand Name Is Reaves's New Fashion.
- Subordinates | What Is The Relationship Between Colleagues?
- Industrial and commercial tax | 開征奢侈品稅很有必要
- Subordinates | Are There Any Clear-Cut Differences Between Colleagues?
- Industrial and commercial tax | 外資新政取消兩項“超國民待遇”
- Boss work together | The Boss Has Made A Mistake And You Have To Carry It For Him
- Industrial and commercial tax | The Implementation Of New Regulations On Entry Commodity Taxation; &Nbsp; Shopping In Hong Kong And Macao Will Face Cooling.
- Thailand Don'T Cave Confucius College Brings Traditional Chinese Costume To The Lantern Festival.
- 解答什么是分類法
- Shoe Enterprise, Alligator Upgrade Terminal Image &Nbsp; Create Life Hall Mode.
- Accounting Knowledge: The Merits And Demerits Of The Accounting Method Of The Quota Method
- Made In Japan: Scorpion Tail Poison (Only)
- CONVERSE, The Brand Of Leisure Shoes, Is Stationed In New York.
- CONVERSE, A Casual Shoe Brand, Extends Its Territory To New York SOHO District.
- Nanhai Ping Zhou Footwear Industry Association Declared A Successful Registration Of Collective Trademarks
- Costumes Become The Highlight Of Holiday Spending In The United States
- Shenzhen International Outdoor Products Fair Held Ceremoniously