【摘要】：正稅法上視同銷售哪些情況會計(jì)上應(yīng)作為收入確認(rèn),哪些情況不確認(rèn)收入,一直頗存爭議,這給相關(guān)財會人員的學(xué)習(xí)帶來了一定的困難和障礙。在實(shí)際教學(xué)工作中,有些老師告之學(xué)生說視同銷售會計(jì)上是否確認(rèn)收入,主要是看該資產(chǎn)是否離開企業(yè),離開了企業(yè)就確認(rèn)收入,否則就不確認(rèn)收入,筆者認(rèn)為這是個錯誤的判斷方法。首先應(yīng)明確一個問題,視同銷售是稅法中的規(guī)定,而會計(jì)上是不是確認(rèn)收入要看相關(guān)業(yè)務(wù)的發(fā)生是否符合收入的概念及同時滿
[Abstract]:There has been a lot of controversy over what kind of sales should be recognized in accounting and what is not in the tax law, which has brought some difficulties and obstacles to the study of relevant accountants. In the actual teaching work, some teachers told the students whether the sales accounting recognized the income, mainly to see if the asset left the enterprise and recognized the income after leaving the enterprise, otherwise, the income would not be recognized. I think this is a wrong method of judgment. First of all, it should be clear that sales are the provisions of the tax law, and whether the revenue is recognized in accounting depends on whether the occurrence of the related business is consistent with the concept of income and at the same time.
【作者單位】： 青海大學(xué);
【基金】：青海大學(xué)職業(yè)技術(shù)學(xué)院《基礎(chǔ)會計(jì)》課程建設(shè)(項(xiàng)目編號:KC1001)階段性研究成果
【分類號】：F233

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本文編號：2436489