如果是财报中出现的percentage of completion method和completed contract method，二者不是同义或者近义表达。

percentage of completion method通常译为“完工百分比法”。

其在Investopedia中给出的英文释义为：The percentage of completion method is an accounting method in which the revenues and expenses of long-term contracts are recognized as a percentage of the work completed during the period. This is in contrast to the completed contract method, which defers the reporting of income and expenses until a project is completed. The percentage-of-completion method of accounting is common for the construction industry, but companies in other sectors also use the method.

而 completed contract method为通常所说的CCM的全称，可译为“完成合同法”。

其在Investopedia中给出的英文释义为：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.

具体可参照例句：

例句一：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.

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。

例句二：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.

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。