会计准则02
2019-04-19 11:06:16 0 举报
会计准则02
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signed an after-sale repurchase agreement
selling goods in accordance with sales contracts
Revenue from selling goods
The significant risks and rewards of ownerships of the goods have been transferred to the buyer by the enterprise
The enterprise retains neither continuous management right that usually keeps relation with the ownership nor effective control over the sold goods
signed the sales confirmation
The relevant economic benefits may flow into the enterprise
The relevant costs incurred or to be incurred can be measured in a reliable way
The relevant amount of revenue can be measured in a reliable way
be confirmed as sales income
the goods has been transferred to the buyer
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