下列不屬于銷售商品的收入確認(rèn)條件的是_____。
《企業(yè)會(huì)計(jì)準(zhǔn)則——應(yīng)用指南》《小企業(yè)會(huì)計(jì)準(zhǔn)則》等屬于典型的_____。
會(huì)計(jì)規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會(huì)計(jì)規(guī)章制度的是_____。
會(huì)計(jì)規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
職上網(wǎng)在線題庫(kù) > 會(huì)計(jì)本科試題 > 會(huì)計(jì)制度設(shè)計(jì) > 第十一章 銷售與收款業(yè)務(wù)會(huì)計(jì)制度的設(shè)計(jì) > 下列不屬于銷售商品的...
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銷售與收款業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì)目標(biāo)與要求
銷售商品的收入確認(rèn)條件：
①企業(yè)已將商品所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給購(gòu)貨方；
②企業(yè)既沒(méi)有保留通常與所有權(quán)相聯(lián)系的繼續(xù)管理權(quán)，也沒(méi)有對(duì)已售出的商品實(shí)施有效控制；
③收入的金額能夠可靠地計(jì)量；
④相關(guān)的已發(fā)生或?qū)l(fā)生的成本能夠可靠地計(jì)量；
⑤相關(guān)的經(jīng)濟(jì)利益很可能夠流入企業(yè)。
多做幾道
最新試題
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該科目易錯(cuò)題
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