發(fā)布時間：2018-09-14 20:08

【摘要】：如何判斷商品所有權上的風險和報酬是否轉(zhuǎn)移給了購貨方,是我國會計工作中的難點之一。筆者引入民商法學理論中的“交付”“、風險轉(zhuǎn)移”“、孳息歸屬”和“所有權轉(zhuǎn)移”等概念對該問題進行探討。
[Abstract]:How to judge whether the risk and reward of commodity ownership is transferred to the buyer is one of the difficulties in accounting work in our country. The author introduces the concepts of "delivery", "risk transfer", "attribution of fruits" and "transfer of ownership" in the theory of civil and commercial law.
【作者單位】：
【分類號】：D923.6
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本文編號：2243740