完工百分比法

完工百分比法是根据完工的比例确认收入和成本。该方法被用于须签订合同的长期项目，且对完工部分、收入和成本可以可靠估计。

完工百分比法衡量完工进度可以采用以下三种方法：成本法、工作量法、实际测定法

会计学中， 一旦确定随生产的进度确认收入， 按照配比原则的要求相应的成本费用也应随之确认。

其英文为percentage of completion method，相关英文释义如下：

The percentage of completion method is a revenue recognition accounting concept that evaluates how to realize revenue periodically over a long-term project or contract. Revenue, expenses, and gross profit are recognized each period based on the percentage of work completed or costs incurred.

完成合同法

完成合同法与完工百分比法相对，是指只有完成或基本完成合同规定的商品销售或劳务供应，才在收益表内确认收入的一种会计处理方法；它是建立在合同已完成或基本完成时才来确定成果的基础上，而不是建立在对不可预见的成本或可能发生的亏损需要作相应调整的估计基础上的。

其英文为completed contract method，相关英文释义如下：

The completed contract method (CCM) is an accounting technique that allows companies to postpone the reporting of income and expenses until after a contract is completed. Using CCM accounting, revenue and expenses are not recognized on a company's income statement even if cash payments were issued or received during the contract period.

以下为相关双语示例，供参考：

主要差别包括使用完成合同法来认 记项目的收入/支出，而《联合国系统会计标准》是把自愿捐款作为现金收入/支出的支付额记帐。

A key difference includes the use of the completed contract method to recognize income/expense on projects whereas under UNSAS voluntary contributions are disbursements are recorded as income/expense on a cash basis. 

固定造价合同的收入采用完工百分比法确定 ，参照累计已发生的合同成本占估计合同总成本的百分比计量。

Revenue from fixed price telecommunications system contracts is recognised using the percentage of completion method when the contract activities have progressed to a stage where economic benefit can be reasonably foreseen and is measured by reference to the proportion of costs incurred to date to the estimated total cost of the relevant contract.