新建企业会计准则第14-1号（Accounting standards for New Enterprises No. 14-1）.docVIP

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新建企业会计准则第14-1号（Accounting standards for New Enterprises No. 14-1）.doc

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新建企业会计准则第14-1号（Accounting standards for New Enterprises No. 14-1）

新建企业会计准则第14-1号（Accounting standards for New Enterprises No. 14-1） New accounting standards for Enterprises No. 14-1.Txt can be put up, put down, called weight lifting, lifting can not put down, called weight. The head should have courage, and rise to have the spirit. Learn to add, pride to subtract, opportunity to ride, sloth to divide. The three problems of life: thinking, love, Unrequited love. Chapter I guidelines Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards, in order to regulate the recognition of income, the amount of talk and the disclosure of relevant information. The second income refers to the total inflow of economic benefits that an enterprise creates in its daily activities, which leads to an increase in owners equity, and has nothing to do with the capital invested by the owner. The income covered by these standards includes commodity sales revenue, income from services provided and income from transfer of assets. The amount collected by the enterprise on behalf of the third party shall be treated as a liability and shall not be recognized as income. Third income from long-term equity investment, non monetary assets exchange, construction contract, lease, original insurance contract and reinsurance contract, which is taken by equity method, shall be applicable to other relevant accounting standards. The second chapter is commodity sales income Fourth sales of goods at the same time meet the following requirements, to be confirmed: (1) the enterprise has transferred the main risks and rewards of the commodity ownership to the purchasers; (two) the enterprise does not retain the right of continuous management, which is usually associated with ownership, and has no effective control over the goods it has sold; (three) the amount of income can be measured reliably; (four) the relevant economic interests are likely to flow into the enterprise; (five) the relevant or incurred or incurre