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1、小企业会计准则—收入（Smallbusinessaccountingstandardsandincome）Smallbusinessaccountingstandardsandincomeafterpractice(therefreshpracticedifferenttopics)Todeterminetheproblem:1,salesofgoodsbyinstallment,thedateofreceiptofthecontractconfirmationofincome.[Title:Qhx006056B]A,onB,wrongYour
2、answer:AAnswer:ASubjectanalysis:seethe"smallbusinessaccountingstandards"articlefifty-ninth(three)salesofgoodsbyinstallment,thedateofreceiptofthecontractconfirmationofincome.2,thesameaccountingperiodandcompletionoftheservicesshallprovideservicesinthecompletionofthetransaction
3、andpaymentisreceivedortherighttoreceivepayment,recognizetherevenuefromprovidingservices.[Title:Qhx006054B]A,onB,wrongYouranswer:AAnswer:ASubjectanalysis:seethe"smallbusinessaccountingstandards"articlesixty-thirdofthesameaccountingperiodandcompletionoftheservicesshallprovides
4、ervicesinthecompletionofthetransactionandpaymentisreceivedortherighttoreceivepayment,recognizetherevenuefromprovidingservices.Theamountofrevenuefromprovidinglaborservicesforthepriceofthecontractoragreementfromthelaborpartyreceivedorreceivable.3,salesofgoodsneedtoinstallandte
5、st,thebuyeracceptsthegoodsandinstallationandinspectionattheendofthatincome.[Title:Qhx006050B]A,onB,wrongYouranswer:AAnswer:ASubjectanalysis:seethe"smallbusinessaccountingstandards"articlefifty-ninth(four)salesofgoodsneedtoinstallandtest,theacceptanceofthegoodsandinstallation
6、andinspectionattheendofrecognitionofincome.Theinstallationprocedureisrelativelysimple,theincomemayberecognizedatthetimeofshipmentofcommodities.4,salesofgoodsbywayoffeespaidCommission,revenueisrecognizedinthegoodsshipped.[Title:Qhx006057B]A,onB,wrongYouranswer:BAnswer:BSubjec
7、tanalysis:seethe"smallbusinessaccountingstandards"articlefifty-ninth(five)salesofgoodsbywayofpaymentofthefeeconsignment,consignmentlistinrecognitionofincomereceived.5,smallbusinesseslastyearsoldthesalesreturnshallberetroactivelyadjustedintime.[Title:Qhx006053B]A,onB,wrongYou
8、ranswer:BAnswer:BSubjectanalysis:seethe"smallbusinessaccountingstandards"si
