会计概念，专业判断和道德准则.pptVIP

CHAPTER 13  Accounting Concept, Professional Judgment, and Ethical Conduct 第 13 章 会计概念，专业判断和道德准则 Homework Exercise 13 - 1 Exercise 13 - 3 Exercise 13 - 7 Exercise 13 - 8 Exercise 13 - 1 Matching Professional judgment None None None Realization Materiality Exercise 13 - 3 Revenue is realized when both conditions are met: (1) the earning process is essentially complete and (2) objective evidence exist as to the amount earned. 1. When company provides services. 2. The seller recognizes the revenue as the cash is actually collected from customers. Exercise 13 - 3 Revenue of seaso