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(一)企业会计准则第六章收入第四十五条明确指出:“企业应当在发出商品、提供劳务,同时收讫价款或者取得索取价款的凭据时,确认营业收入”。该条中还明确提出:“企业应当合理确认营业收入的实现,并将已实现的收入按时入帐。”根据该条规定,在新会计科目中取消了“发出商品”科目。作为企业必须按此规定办理。但从目前实际情况来看,大中型企业主要遇到以下几个问题:一、资金不能及时到位是工业企业最大问题我国工业企业特别是大中型企业,其经营区域广、涉及部门多,由于企业资金普遍紧张,再加上本位主义观念、人情观
(I) Chapter Six of Accounting Standards for Business Enterprises Article 45 clearly states: “The enterprise shall confirm its operating income when it issues goods, provides labor services, and simultaneously receives the payment of the price or obtains the voucher for the price.” The article also clearly states: “The enterprise shall reasonably confirm the realization of operating income and shall record the realized revenue on time.” Under the article, the issue of “issued goods” is canceled in the new accounting title. As an enterprise must follow this rule. However, judging from the current actual situation, large and medium-sized enterprises mainly encounter the following problems: First, the biggest problem for industrial enterprises is that capital can not be put in place in time. China’s industrial enterprises, especially large and medium-sized enterprises, have a wide operating area and many departments involved. Since enterprises General tension funds, coupled with the concept of fundamentalism, human outlook