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发表于 1-7-2018 11:02 AM
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就放在CA的 development expenditure account。
总之你有incur 任何的发展费用,都进在这个account, 然后based on % of completion 每一年关账才recognise去 p&l。
至于chart of account, 跟普通trading 一样,只是多了 :
Current assets:
Accrued billings
Development expenditure account
Current liabilities:
Progress billings |
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