《企业会计准则第14号——收入》在商品销售收入和提供劳务收入计量原则的规定上发生了较大变化。原来的收入准则规定,销售商品收入和提供劳务的总收入采用名义金额计量。而新准则要求采用公允价值计量。因此,在应用新的收入准则时,销售商品收入的确认和计量是一个难点,本文欲举例对此问题作一说明。 Accounting Standard for Business Enterprises No. 14 - Revenue has changed a lot in terms of the principle of measurement of income from sales of goods and provision of labor services. The original income criterion stipulates that the total revenue from sales of goods and rendering of services is measured in the nominal amount. The new standard requires the use of fair value measurement. Therefore, the identification and measurement of the sales revenue of merchandise is a difficult point when applying the new revenue guideline. This article gives an example to illustrate this issue.