(四)案例分析1.初始计量。【案例55】甲企业售出大型设备一套,协议约定采用分期收款方式,从销售当年末分5年分期收款,每年2 000元,合计10 000元。假定购货方在销售成立日支付货款,只须付8 000元即可。 (D) Case Study 1. Initial measurement. [Case 55] A large enterprise sold a set of equipment, agreed to adopt the agreement by installment payment method, from the end of the year sales were divided into 5 years, 2,000 yuan a year, a total of 10,000 yuan. Assuming that the buyer pays the purchase price on the day of the establishment of the sale, only 8,000 yuan can be paid.