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一、劳务收入确认的理论基础在“钱货两清”的交易模式下,收入确认标准强调的是收入已实现,即当收入的赚取过程已经完成且收到现金时才予以确认。随着市场经济的发展,众多交易活动不再是一次性的,通常会经历一个较长的时间段且商品的交付和货款清收也是逐期的。劳务交易就是其中典型的代表,一般情况下劳务交易不会在一个会计年度内完成,往往会涉及多个期间,如建造合同通常会持续很长时间。
First, the theoretical basis for the recognition of labor services In the “money goods two clear” transaction mode, the income recognition criteria emphasize that the income has been achieved, that is, when the process of earning income has been completed and received cash only to be confirmed. With the development of the market economy, many trading activities are no longer one-offs and usually take a longer period of time and the delivery of goods and collection of goods are also on a period-by-period basis. Labor transactions are typical examples of such transactions. In general, labor transactions will not be completed within a fiscal year and will often involve multiple periods. For example, construction contracts usually last a long time.