递延收款方式下销售商品收入的确认与会计核算

The Recognition and Accounting of Revenues from Selling Goods by Means of Deferred Payment

新《企业会计准则》对递延方式分期收款销售商品业务的处理与原办法相比已产生了实质性的变化,由此对企业利润、现金流产生一定的影响。为了规范企业递延方式分期收款销售商品收入的会计核算,真实完整地提供会计信息,防范经营风险,本文结合新准则分析了递延方式分期收款销售商品收入的确认条件及会计处理要点。

After the release of the new Enterprise Accounting Standards,the author notices that there are substantial changes on the deferred payment,which has some impacts on the corporation profits and cash flows.In order to regulate the accounting of deferred payment,completely provide the accounting information and guard against operational risks,the paper analyses the recognition conditions and accounting treatment points of the deferred payment in terms of the new Enterprise Accounting Standards.