EPISODE · Mar 12, 2026 · 9 MIN
初级会计实务 收入费用和利润07 按进度确认收入
� 节目07：《按进度确认收入》【初级会计实务】收入费用和利润07：按进度确认收入长周期项目如何算账？学会产出法与投入法，让财务报表成为诚实的镜子！� 不是等到最后一天，而是干多少活，确认多少收入！本期重点：� 产出法：500盏路灯亮了300盏，进度就是60%！� 投入法：软件项目还没见影，发了20万工资就能确认25万收入？️ 极端情况兜底：海底光缆修复，洋流太复杂算不出进度怎么办？� 万能公式：本期收入=总收入×进度-已确认收入，只看当期增量！当全球通胀来袭，预计总成本翻倍，合同总价却锁死——利润表将发生怎样剧烈的痛苦形变？� 配套资料请关注【飞凡研习社】公众号及B站。
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初级会计实务 收入费用和利润07 按进度确认收入
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