收入的确认是指收入入账的时间。收入的确认应解决两个问题:一是定时;二是计量。定时是指收入在什么时候记入账册,比如商品销售(或长期工程)是在售前、售中,还是在售后确认收入;计量则指以什么金额登记,是按总额法,还是按净额法,劳务收入按完工百分比法,还是按完成合同法。
... 保险企业会计accounting of insurance companies 收入的确认recognition of revenue 公司债券发行价格corporate bond issuing price ...
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Besides, time,amounts, conditions and way of recognition of revenue will also be dissertated.
另外,收入的确认主要将涉及到定时和定量问题,还有收入的确认条件和确认方法等。
参考来源 - 海洋运输收入确认与计量的研究·2,447,543篇论文数据,部分数据来源于NoteExpress
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.
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