我国工商企业会计制度对销售实现(成立)一直都是以“物权的转移”和“收到货款或取得索取货款的权利”为划分标志,即销售实现的标志有两条:一是发出产品或商品(物权转移),同时取得相应的货币资金;二是发出产品或商品(物权转移),虽未收到货款,但取得了收回货款的权利。具备这两条中的一条,即可视为销售实现。笔者认为,第一条完全 China’s industrial and commercial enterprise accounting system has always been based on “transfer of property rights” and “receipt of money or the right to obtain payment for purchase” as the sales symbol (that is, establishment). There are two signs of sales: First, issue products. Or the goods (transfer of property rights), at the same time to obtain the corresponding monetary funds; Second, the issue of products or goods (property rights transfer), although not received the money, but it has obtained the right to recover the money. Having one of these two items can be considered sales realization. The author believes that the first complete