新准则要求具有融资性质分期收款销售商品的,应按应收的合同或协议价款的公允价值确定收入金额;应收的合同或协议价款与其公允价值之间的差额,在合同或协议期间内采用实际利率法进行摊销,计入当期损益。而现行的企业所得税法及其实施条例的规定是,以分期收款方式销售货物的,按照合同约定的收款日期确认收入的实现。会计和税收之间存在差异,该部分差异应按所得税准则进行会计处理。也就是说该项业务的会计核算涉及了收入和所得税两个准则。笔者试图通过举例说明,如何核算该项业务的全过程,如何把收入准则和所得税准则巧妙的结合起来。 The new standard requires the financing nature of installment sales of goods, should be receivable contract or agreement the fair value of the price to determine the amount of revenue; receivable contract or agreement price and the fair value of the difference between the contract or agreement within the period Amortization is carried out using the effective interest method and recorded in profit or loss for the current period. However, the current Law of the People’s Republic of China on Enterprise Income Tax and its implementing regulations stipulate that the sale of goods in installments shall be recognized as the receipt date according to the collection date as agreed in the contract. Differences between accounting and taxation, the difference should be based on income tax accounting standards. In other words, accounting for the business involves both income and income tax guidelines. The author attempts to illustrate, how to calculate the whole process of the business, how to combine the income criterion and the income tax standard skillfully.