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简述销售收入确认的四个条件。
分类:
中级财务会计(00155)
发表:2024年09月11日 11时09分28秒
作者:
admin
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简述销售收入确认的四个条件。
【正确答案】:参考教材P413。(1)企业已将商品所有权上的主要风险和报酬转移给购货方;
(2)企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;
(3)与交易相关的经济利益能够流入企业;
(4)相关的收入和成本能够可靠地计量。
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