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由于我国出口外销相关制度交叉,加之金融危机下国家相关政策不断出台,对其收入确认的会计处理、财务信息的准确性提出严重挑战。文章对外销收入确认的规章、实际处理等进行归纳和研究,并提出相关建议,目的是为了进一步准确认识和理解企业外销收入确认的会计处理,以便在实务中规范化使用。
Due to the cross-over of export-related systems in China and the continuous introduction of relevant state policies under the financial crisis, serious challenges have been posed to the accounting treatment of revenue recognition and the accuracy of financial information. This article summarizes the rules and actual treatment of the export revenue recognition, and puts forward relevant suggestions. The purpose of this article is to further understand and understand the accounting treatment of the revenue recognition of the export of enterprises in order to be standardized and used in practice.