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在市场经济环境下,企业的经营情况直接影响着企业未来的发展。财务报表上影响经营情况的主要因素之一就是收入的确认,不同的企业按其目的对收入确认的看法各有不同,有的企业愿意粉饰企业的业绩;有的企业愿意夸大企业的业绩。对于收入的确认及其方法、结论也各有不一。
In a market economy environment, the business operation of a company directly affects the future development of the enterprise. One of the main factors that affect business performance in the financial statements is the recognition of revenue. Different enterprises have different opinions on revenue recognition according to their purposes. Some enterprises are willing to gloss over the performance of enterprises. Some enterprises are willing to exaggerate the performance of enterprises. Confirmation of income and its methods and conclusions vary.