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fu you xiao shou tui hui tiao kuan xiao shou de hui ji chu li
Author(s): 
Pages: 75-78
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  新收入准则销售退回条款不确定性应收账款;
Abstract: 附有销售退回条款的销售是企业通过合同条款明确约定的或通过其交易惯例可推定的客户对所收到商品享有销售退回权的一种特殊销售交易。新修订的收入准则对此做了专门规定,包括销售收入、预期销售退回负债和预期退回商品资产的确认计量,销售成本结转,资产负债表日对未来销售退回情况重新估计和客户执行销售退回权等方面,有必要对其具体应用及与现行实务的重大不同逐一进行分析。
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