论文部分内容阅读
商品销售收入作为特定的一类收入，它的确认必须符合一定的条件：即企业已将所有权上的 风险和报酬转移给购货方，企业既没有保留通常与所有权相联系的继续管理权，也没有对已售出商品实施控制，与交易相关的经济利益能够流入企业，相关的收入和成本能够可靠地计量。
As a specific category of income, sales revenue must meet certain conditions: that the enterprise has transferred the risks and rewards of ownership to the buyer, and that the enterprise retains neither continued management rights usually associated with ownership nor No control over the goods sold has been made and the economic benefits associated with the transaction can flow into the enterprise, and the related income and costs can be reliably measured.