课程讲义 >>答疑编号:NODE00976400080100000112

3. Presentation and Disclosure
　　An entity should disclose:
　　- the amount of contract revenue recognised as revenue in the period;
　　- the methods used to determine the contract revenue recognised in the period; and
　　- the methods used to determine the stage of completion of contracts in progress.
　　The gross amount due to or from customers is the net amount of:
　　- costs incurred plus recognised profits; less
　　- the sum of recognised losses and progress billings.
【提问内容】

老师好，对the gross amount due to or from...这段不是很理解，为什么costs incurred 会加上recognised profits？

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【回复内容】您的问题答复如下：
因为costs incurred 加上recognised profits才是总体上的收入


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