percentage of completion methodglossary / percentage-of-completion method, 完工百分率法 percentage of completion method完工百分率法 在长期合同中采用的一种会计方法,即在合同履行期间根据工程进度逐期核算成本与收益。与全部完工法〔completed contract method〕相对。 词条贡献者 译者Carl,知名法学院保险学专业,擅长翻译各种与保险理赔追索相关的法律文件。
percentage of completion method percentage-of-completion method An accounting method in which revenue is recognized gradually during the completion of the subject matter of the contract.