分期收款销货业务中美会计处理之比较上海财经大学叶丽春企业以分期收款方式销售货物，往往会由于分期付款购货客户没有现实的支付能力，或收款期限较长、收款次数较多，使得帐款收回难以预料，而且销售后的收帐费用大，故采用在收到现金时确认营业收入的方法。但不同国家... Amortization of the sale of goods compared with the accounting treatment of Sino-US Shanghai University of Finance Ye Lichun enterprises to sell goods by installments, often due to installment purchase customers do not have the ability to pay, or a longer collection period, the number of receivables more More, making the recovery of accounts unpredictable, and the collection of post-sale costs, it used to receive cash received when the method of confirming operating income. But different countries ...