Talk:完工百分比法

出自 MBA智库百科(https://wiki.mbalib.com/)

國內網站對“完工百分比法”英文翻譯，大都望文生義，生譯硬譯。work progress percentage method, 是比較權威的說法，出處見下 － 北平℡

1.4. Project Income and Cost 1.4.1. Income of ongoing projects is calculated according to the work progress percentage method. In case of an expected loss of a project a provision is calculated and reflected in the accounts. In 2005, to cover future cost a conservative 5% of the real project cost has been calculated and added to the total project cost up to the balance sheet date. The mentioned amount is considered as the base for the recognition of project income.

http://www.mapna.com/UploadedFiles/gFiles/01d3bdff5fdc4ad.pdf