做 Construction 最头痛的，不一定是 Project 做不完，而是 Project 明明看起来有赚钱，Account 做出来却变成亏钱！💸
很多老板和 Account 人员都会觉得：
“Progress Claim 已经出了，Revenue 就全部进咯。”
“客户的钱已经收到了，不就是 Income 吗？”
“Project Cost 先放进去，最后再叫 Accountant 调整就好。”
如果你也是这样处理，那真的要小心了 ⚠️
Construction Accounting 跟普通 Trading Account 不一样。Claim、Revenue、Cost 和 Cash Received，全部不是同一回事。
Revenue Recognise 错、Cost 放错 Project、Retention Sum 处理不对，最后不只是 Project Profit 算不准，Management Account 和 Tax Computation 也可能一起出问题。
为了帮大家避开这些常见的“坑”，Yap Yau Loong 老师和 Liew Chee Keong 老师将通过【Beginner’s Guide to Construction Accounting & Tax Implications】，从基础开始带你了解 Construction Account 和 Tax 的正确处理方式 📚
不需要你已经很熟 Construction Accounting，这堂课就是特别为初学者准备，从基本概念、实际处理到常见错误，一步一步讲清楚。
🌟 课程亮点：
✅ 了解 Construction Contract 和普通买卖生意有什么不同
✅ 搞懂 Progress Claim、Revenue 和 Cash Received 的分别
✅ 学会 Construction Cost 应该如何分类和分配
✅ 了解 Budgeted Cost、Actual Cost 和 Project Profit 的关系
✅ 掌握 Retention Sum 和 Variation Order 的处理方式
✅ 了解未完成 Project 出现预计亏损时应该怎样处理
✅ Construction Project 的基本 Tax Treatment
✅ Practical Case Studies，不只是纸上谈兵
✅ Live Q&A，现场解决你的疑问
适合：
📌 Construction Business Owner
📌 Main Contractor / Subcontractor
📌 Account & Finance Department
📌 Accountant / Finance Manager / Financial Controller
📌 Audit & Tax Personnel
📌 刚开始接触 Construction Accounting 的初学者
👇👇把 Construction Account 做对，不要等到 Project Profit 和 Tax 都出问题才来补救👇👇
📚【课程内容】
- Introduction to construction activities
- Difference between sale of goods, services, construction contracts and property development activities
- Types of construction activities
- Difference between main contractor and subcontractor
- How to identify a construction contract
- Types of construction invoices
- When to recognise construction revenue
- Revenue recognition methods
- Construction cost
- Budgeted revenue versus actual revenue
- Budgeted cost versus actual cost
- Classification and allocation of construction costs
- Three key elements in budgeted costs
- Cost recognition based on budgeted cost
- Common errors in cost allocation
- Retention sum computation
- Variation orders
- Late delivery charges
- Borrowing costs
- Estimated losses for incomplete or cancelled contracts
- Statement of final accounts
- Tax treatments for construction projects
- Practical case studies
