贷款及应收款项及可供出售金融资产的相关交易费用计入初始确认金额。
Related transaction costs of loans and receivables and available-for-sale financial assets are recognised into the initial recognition costs.
先把收款单发过来，我们先看看跟美国确认之后再怎么安排。
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..."
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