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会计上陈报企业收入的时间或者说入帐时间,一般应以下述四个条件为依据:(1) 企业必须给它的产品增添了经济价值;(2) 收入的数额必须是可以计量的;(3) 收入的计量必须是可以查证的,并相对说来是不受偏见影响的;(4) 为获得收入所支出的费用必须是可予相当准确地估计的。具体来说,企业收入的入帐时间,随其所发生的有关经济业务而各异。兹分别略述如下: 一、生产期间陈报收入。适用这一标准来陈报企业收入的,按其具体情况的不同,又有以下三种处理方法: 1、劳务收入。会计上传统的应计基础确认,对顾客发生债权时,收入就算获得了。例如租金、
Accounting time for reporting business income, or accounting time, should generally be based on the following four conditions: (1) The company must add economic value to its products; (2) The amount of income must be measurable; (3) The measurement of income must be verifiable and, relatively speaking, free from prejudice; (4) The cost of obtaining income must be reasonably accurate. Specifically, the timing of the company’s income is different depending on the economic business that has occurred. They are summarized as follows: I. Report income during production. If this standard is applied to report business income, the following three methods may be used depending on the specific conditions: 1. Income from services. The traditional accrual basis of accounting confirms that when a customer’s claim arises, the income is obtained. For example, rent,