accounting of the revenue recognition criteria to define and analysis（会计收入确认的标准来定义和分析）.docVIP

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accounting of the revenue recognition criteria to define and analysis（会计收入确认的标准来定义和分析）.doc

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accounting of the revenue recognition criteria to define and analysis（会计收入确认的标准来定义和分析）

Accounting of the revenue recognition criteria to define and Analysis [Abstract] income is one of the core elements of accounting, the existing accounting definition of income has not been internationally recognized. Correctly grasp the concept of income, we must distinguish between revenue, income and profits of the boundaries. I issued in 2006 our country lt;lt; Accounting Standards for Enterprises - Basic Standard ‘in the concept, just the definition of the accounting revenue recognition criteria and talk a humble opinion. [Keywords] define revenue recognition accounting standards From the 1930s to now, on the meaning of the definition of accounting income has been a hot research topic in accounting the U.S. Financial Accounting Standards Board is the main revenue recognized in its continuous, regular business activity, due to the production or delivery of the goods, provided the services or other activities carried out to obtain the assets or settle the liabilities of the International Accounting Standards Board that the income is the main business activities in the normal increase in economic benefits, its performance as a result of asset flows, assets, liabilities increase or decrease the occurrence caused by the increase in equity. But as one of the basic elements of accounting income, international accounting profession has not yet been a convincing definition. This article will discuss the definition and recognition of accounting standards for income talk a humble opinion. First, define the meaning of income China promulgated in 2006 lt;lt;Accounting Standards for Enterprises - Basic Standardgt;gt; pointed out that income is an enterprise in the sale of goods, providing services and by others of enterprise assets in the form of daily activities, the total inflow of economic benefits, not including the first three or customers on behalf of the funds. Income as one of the basic elements of financial accounting, with the following four