《企业会计准则第15号-建造合同》与国际会计准则趋同,规范了建造合同的确认、计量和相关信息的披露,对提高企业会计信息质量等方面具有显著作用。完工百分比法是施工企业执行建造合同准则确认收入与费用常用的方法。 Accounting Standards for Business Enterprises No. 15 - Construction Contracts and International Accounting Standards are convergent, which regulate the confirmation, measurement and disclosure of related information of construction contracts and have a significant effect on improving the quality of accounting information of enterprises. The percentage of completion method is a commonly used method for construction enterprises to confirm the revenue and expenses by implementing the construction contract guidelines.