应改为产成品按售价计价，收入的确认采用“发货与收款孰后”原则。
Finished goods should be measured at sale price and income should be recognized with the principle of "later delivering goods..."
因此，本文将对海洋运输企业对运输收入的确认和计量及其存在的问题进行研究分析。
Therefore, this dissertation will conduct research in recognition and measurement of shipping revenue for the ocean companies, and analyze the problems in existence.
其主要原因是因为美国会计准则在软件产品销售收入的确认时间和方法上有着严苛的规定。
That's mainly because U. S. GAAP is stringent about when and how companies recognize revenue generated by software sales.
建造合同收入与合同费用的确认是建筑业会计核算中的核心与难点问题。
Confirmation of income and expense in building contract is core and difficulty to building industry accounting check.
介绍了企业财务会计核算的配比原则，对企业的收入、费用、产品开发费用的确认原则进行了分析。
The apportion principle in business financial accounting assess is introduced, the confirmation principle to business's income, cost and product developing expense analyzed.
本文还对目前经济条件下的具体的收入类型的确认问题进行了详细的探讨。
And the issues of several kinds of revenue recognition are also discussed detailedly.
税法和会计准则对收入、费用的确认和计量在口径和时间上有时不一致，产生的计税差异可分为永久性差异和暂时性差异。
The profit for taxes purposes may differ from the profit shown by the financial statements. Such a difference may be categorized as permanent difference and temporary difference.
税法和会计准则对收入、费用的确认和计量在口径和时间上有时不一致，产生的计税差异可分为永久性差异和暂时性差异。
The profit for taxes purposes may differ from the profit shown by the financial statements. Such a difference may be categorized as permanent difference and temporary difference.
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