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纵观《企业会计准则——收入》指南(以下简称指南)对确定收入的四个条件,已向国际会计准则靠拢,相对于以前对收入的定义,企业在主观决定收入上已较前有所约束。因此,该指南如在企业全面推广,则不仅对上市公司的股东负责,也为减少企业会计信息失真,增加资金运作的安全性奠定了基础。通过学习,笔者觉得按本《准则》确定收入的四个条件,企业可在操作性上仍有不易把握之处,现探析如下:一、关于所有权风险与报酬转移商品所有权主要风险与报酬是否转移给买方是确定收入的第一条件。指南详细列举了质量、安装等内容,这些项目的最
Throughout the “Accounting Standards for Business Enterprises - Revenues” Guide (hereinafter referred to as the Guide) for the determination of income four conditions, has been closer to the international accounting standards, compared with the previous definition of income, the company in the subjective income has been decided constraint. Therefore, if the guideline is fully promoted in the enterprise, it will not only be responsible for the shareholders of the listed company, but also lay a foundation for reducing the distortion of accounting information and increasing the security of capital operation. Through the study, I believe that according to the “guidelines” to determine the four conditions of income, the operation of enterprises can still be difficult to grasp the place, are as follows: First, the ownership of the risks and rewards the transfer of ownership of the main risks and rewards are transferred To the buyer is the first condition of determining revenue. Guide details the quality, installation and other content, the most of these items