从民商法角度谈收入确认
发布时间：2018-09-14 20:08
【摘要】：如何判断商品所有权上的风险和报酬是否转移给了购货方,是我国会计工作中的难点之一。笔者引入民商法学理论中的“交付”“、风险转移”“、孳息归属”和“所有权转移”等概念对该问题进行探讨。
[Abstract]:How to judge whether the risk and reward of commodity ownership is transferred to the buyer is one of the difficulties in accounting work in our country. The author introduces the concepts of "delivery", "risk transfer", "attribution of fruits" and "transfer of ownership" in the theory of civil and commercial law.
【作者单位】：
【分类号】：D923.6
，
本文编号：2243740
[Abstract]:How to judge whether the risk and reward of commodity ownership is transferred to the buyer is one of the difficulties in accounting work in our country. The author introduces the concepts of "delivery", "risk transfer", "attribution of fruits" and "transfer of ownership" in the theory of civil and commercial law.
【作者单位】：
【分类号】：D923.6
，
本文编号：2243740
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