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xin shou ru zhun ze xia si zu hui ji ke mu de cha yi bian xi
Author(s): 
Pages: 69-73
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  收入准则应收退货成本合同负债合同资产合同履约成本;
Abstract: 新收入准则对于不同类型的收入确认与成本核算规定了不同的会计处理方法,增加了一些全新的会计科目,由此造成其容易与原有的会计科目混淆。为解决这一问题,结合具体案例,分别从适用范围、期末计价、财务报表列报三方面对新收入准则下"应收退货成本""合同负债""合同资产"及"合同履约成本"四个会计科目与旧收入准则下的"发出商品""预收账款""应收账款"和"生产成本"四个会计科目进行差异辨析,以期厘清思路,更好地理解并运用新收入准则。
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