Accounting Standard for BE(Chapter 6)
时间:2007-11-09 20:12:46来源: 作者:
Chapter Ⅵ Revenue
Article 44. Revenue refers to the financial inflows to an enterprise as a result of the sale of goods and services, and other business activities of the enterprise, including basic operating revenue and other operating revenue.
Article 45. Enterprises shall rationally recognise revenue and account for the revenue on time.
Enterprises generally recognise revenue when merchandise shipped, service provided as well as money collected or rights collecting money obtained.
Revenue of long-term project contract (including labor service) shall be reasonably recognised, in general, according to the completed progress method or the completed contract method.
Article 46. Return of sales, sa1es allowances and sales discount sha1l be accounted for as deduction item of operating revenue.
Article 44. Revenue refers to the financial inflows to an enterprise as a result of the sale of goods and services, and other business activities of the enterprise, including basic operating revenue and other operating revenue.
Article 45. Enterprises shall rationally recognise revenue and account for the revenue on time.
Enterprises generally recognise revenue when merchandise shipped, service provided as well as money collected or rights collecting money obtained.
Revenue of long-term project contract (including labor service) shall be reasonably recognised, in general, according to the completed progress method or the completed contract method.
Article 46. Return of sales, sa1es allowances and sales discount sha1l be accounted for as deduction item of operating revenue.
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