收入确认标准研究》》-毕业论文（设计）.docVIP

PAGE PAGE I 收入确认标准 本科毕业论文 题 目 指导教师_ ___职称_ 学生姓名__ _ ___学号__ 专 业__ ___班级_ ___ 院 （系）_____ _ ____ 完成时间_____ _______ 收入确认标准研究 收入确认标准研究 摘 要 收入通常是企业财务报表中的最大的一个项目。与收入确认有关的问题是会计准则制订者和会计人员面对的最为重要，或许也是最为困难的问题之一。近年来全球证券市场上出现的众多财务舞弊案中，利用收入确认做文章的不在少数。收入确认准则的制订成为会计界的一大热点。本文以收入确认为研究重点，主要探讨了与收入确认相关的若干基本问题，包括收入确认有关的基本概念，如收入的特征与含义、收入确认的基本标准等问题进行了详细的探讨，分析存在的问题并提出建议。 关键词 收入确认；存在问题；建议 RESEARCH ON THE STANDARD OF REVENUE RECOGNITION ABSTRACT Revenue usually is the largest single item in financial statements and studies indicate that revenue recognition is the single largest category of financial statement restatements. Consequently, issues involving revenue recognition are among the most important and the most diffieult that standard setters and accountants face. Recently, early revenue recognition has received the attention of standard setters. This dissertation focus on the issues involving revenue recognition, espceially some basic aspects, including basic concepts about revenue recognition such as the nature and meaning of revenue, the basic criterion of revenue recognition, etc. Then analyse the exiting problems and put forward the suggestions. KEY WORDS revenue recognition/the exiting problem/suggestion 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc291625220 摘 要 PAGEREF _Toc291625220 \h I HYPERLINK \l _Toc291625221 ABSTRACT PAGEREF _Toc291625221 \h II HYPERLINK \l _Toc291625222 目 录 PAGEREF _Toc291625222 \h III HYPERLINK \l _Toc291625223 前言 PAGEREF _Toc291625223 \h 1 HYPERLINK \l _Toc291625224 1 收入概述 PAGEREF _Toc291625224 \h 1 HYPERLINK \l _Toc291625225 1.1 收入的概念及特征 PAGEREF _Toc291625225 \h 1 HYPERLINK \l _Toc291625226 1.2 收入确认与计量的基本原则 PAGEREF _Toc291625226 \h 2 HYPERLINK \l _Toc291625227 2 收入的分类及确认条件 PAGEREF _Toc291625227 \h 3 HYPERLINK \l _Toc291625228 2.1 商品销售收入 PAGEREF _Toc291625228 \h 3 HYPERLINK \l _Toc291625229 2.2 提供劳务收入 PAGEREF _Toc291625229 \h 6 HYPERLINK \l _Toc291625230 3 收入确认在实际运用中的现状 PAGEREF _Toc291