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《企业会计准则第14号——收入》(以下简称准则14)第四条规定,销售商品收入同时满足准则规定的五个条件时才能予以确认;笫五条规定,企业应当按照从购货方已收或应收的合同或协议价款确定销售商品收入金额,但巳收或应收的合同或协议价款不公允的除外。这两条规定了销售收入确认的条件和金额,现将其称为一般典型销售。根据销售款项收取时间的不同,一般典型销售又可细分为现销、赊销和预
Article 4 of the Accounting Standard for Business Enterprises No. 14 - Revenue (hereinafter referred to as the “Guideline 14”) stipulates that the revenue from the sales of goods can be confirmed only when the five conditions stipulated in the standards are met simultaneously. Article 5 stipulates that the enterprise shall, The amount received or receivable for the contract or agreement shall determine the amount of revenue from the sale of the goods except where the price of the contract or agreement has been received or receivable is unfair. These two conditions for the confirmation of sales revenue and the amount of money, which is now referred to as the typical typical sales. According to the difference between the collection of sales money, general sales can be subdivided into cash sales, credit sales and pre-sales