关于改进销售收入会计处理方法的设想张年根根据《企业会计准则》规定，企业销售商品是按照权贵发生制（也称“应计制”）原则来确认销售收入的入帐时间，这种会计处理方法，无疑能够正确划分并确定各会计期间的销售成果。随着我国市场经济的发展，企业面临的竞争越来越激... The accounting treatment of sales revenue to improve the idea of ​​Zhang Geng root According to the “Accounting Standards for Business Enterprises,” the provisions of enterprise sales of goods is in accordance with the rule of Dignitary (also known as “accrual basis”) to confirm the sales revenue accounting time, this accounting approach , Undoubtedly can correctly divide and determine the sales of the accounting period of the results. With the development of market economy in our country, the competition faced by enterprises is more and more exciting ...