视同销售收入确认探讨
发布时间：2019-03-07 21:58
【摘要】：正税法上视同销售哪些情况会计上应作为收入确认,哪些情况不确认收入,一直颇存争议,这给相关财会人员的学习带来了一定的困难和障碍。在实际教学工作中,有些老师告之学生说视同销售会计上是否确认收入,主要是看该资产是否离开企业,离开了企业就确认收入,否则就不确认收入,笔者认为这是个错误的判断方法。首先应明确一个问题,视同销售是税法中的规定,而会计上是不是确认收入要看相关业务的发生是否符合收入的概念及同时满
[Abstract]:There has been a lot of controversy over what kind of sales should be recognized in accounting and what is not in the tax law, which has brought some difficulties and obstacles to the study of relevant accountants. In the actual teaching work, some teachers told the students whether the sales accounting recognized the income, mainly to see if the asset left the enterprise and recognized the income after leaving the enterprise, otherwise, the income would not be recognized. I think this is a wrong method of judgment. First of all, it should be clear that sales are the provisions of the tax law, and whether the revenue is recognized in accounting depends on whether the occurrence of the related business is consistent with the concept of income and at the same time.
【作者单位】： 青海大学;
【基金】：青海大学职业技术学院《基础会计》课程建设(项目编号:KC1001)阶段性研究成果
【分类号】：F233
本文编号：2436489
[Abstract]:There has been a lot of controversy over what kind of sales should be recognized in accounting and what is not in the tax law, which has brought some difficulties and obstacles to the study of relevant accountants. In the actual teaching work, some teachers told the students whether the sales accounting recognized the income, mainly to see if the asset left the enterprise and recognized the income after leaving the enterprise, otherwise, the income would not be recognized. I think this is a wrong method of judgment. First of all, it should be clear that sales are the provisions of the tax law, and whether the revenue is recognized in accounting depends on whether the occurrence of the related business is consistent with the concept of income and at the same time.
【作者单位】： 青海大学;
【基金】：青海大学职业技术学院《基础会计》课程建设(项目编号:KC1001)阶段性研究成果
【分类号】：F233
【参考文献】
相关期刊论文 前2条
1 冷琳;;再议视同销售业务的收入确认[J];财会通讯;2009年19期
2 骆国城;;企业存货视同销售会计处理分析[J];财会通讯;2012年22期
【共引文献】
相关期刊论文 前1条
1 吴洪波;刘梅;;自产自用产品涉税处理探讨[J];大众商务;2010年04期
，本文编号：2436489
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