摘要
企业在日常活动中,大部分的收入来自商品的销售所得,所以商品销售收入的确认与计量就成为会计人员必须重视的一方面。分析了商品收入的确认和计量。
The enterprise in the daily activity,the majority of income is comes from the commodity sale obtained,therefore the confirmation and the measurement of sales commodity income become one hand which the accounting personnels take to pay attention to it.Analyzes the confirmation and measurement of the commodity income.
出处
《山西焦煤科技》
2010年第B07期81-83,共3页
Shanxi Coking Coal Science & Technology
关键词
销售商品
商品收入
确认条件
确认金额
计量
Sales commodity
Commodity income
Confirmation condition
Confirmation amount
Measurement