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xiao yi xiao shou hui gou de hui ji chu li
Author(s): 
Pages: 41
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  准则指南应付账款长期应付款流动负债企业偿债能力营业周期流动比率速动比率营运资金债务结构;
Abstract: 我国《〈企业会计准则———收入〉指南》(以下简称“准则指南”)中指出,如果卖方在销售商品后的一定时间内必须回收商品(即销售回购),即表明卖方仍对售出的商品实施控制,因此这种销售回购本质上不是一种销售,而是一项融资协议,整个交易不确认收入。其会计处理为:在销售...
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