特种工程产品制造企业由于产品设备大、生产制造周期长、工序多、工艺复杂,如何确认收入,准确核算具体产品发生的成本及其纳税问题,一直是困绕企业会计核算最核心问题。业界一直试图寻找一种能适应自己的企业制造多个产品核算方法来解决企业的收入确认、成本核算和纳税问题。针对大型设备产品的会计核算困难问题,笔者试图探讨用产品完工进度法来解决大型产品制造中的收入确认、成本核算及 Special engineering products manufacturing enterprises have always been the core issue of business accounting distress because of large equipment and equipment, long production cycle, complicated workmanship and process, how to confirm the revenue and accurately calculate the cost of specific products and their tax payment. The industry has been trying to find a company that can adapt to their own business to create multiple product accounting methods to solve business revenue recognition, cost accounting and tax issues. In view of the difficulty of accounting for large-scale equipment products, the author tries to find out how to use the method of product completion to solve the problems of revenue recognition, costing and