新建企业会计准则第14-1号（Accounting standards for New Enterprises No. 14-1）.docVIP

下载本文档

21
0
约8.77千字
约 8页
2017-07-24 发布于河南
举报
版权申诉

新建企业会计准则第14-1号（Accounting standards for New Enterprises No. 14-1）.doc

1、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

新建企业会计准则第14-1号（Accounting standards for New Enterprises No. 14-1）

新建企业会计准则第14-1号（Accounting standards for New Enterprises No. 14-1） New accounting standards for Enterprises No. 14-1.Txt can be put up, put down, called weight lifting, lifting can not put down, called weight. The head should have courage, and rise to have the spirit. Learn to add, pride to subtract, opportunity to ride, sloth to divide. The three problems of life: thinking, love, Unrequited love. Chapter I guidelines Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards, in order to regulate the recognition of income, the amount of talk and the disclosure of relevant information. The second income refers to the total inflow of economic benefits that an enterprise creates in its daily activities, which leads to an increase in owners equity, and has nothing to do with the capital invested by the owner. The income covered by these standards includes commodity sales revenue, income from services provided and income from transfer of assets. The amount collected by the enterprise on behalf of the third party shall be treated as a liability and shall not be recognized as income. Third income from long-term equity investment, non monetary assets exchange, construction contract, lease, original insurance contract and reinsurance contract, which is taken by equity method, shall be applicable to other relevant accounting standards. The second chapter is commodity sales income Fourth sales of goods at the same time meet the following requirements, to be confirmed: (1) the enterprise has transferred the main risks and rewards of the commodity ownership to the purchasers; (two) the enterprise does not retain the right of continuous management, which is usually associated with ownership, and has no effective control over the goods it has sold; (three) the amount of income can be measured reliably; (four) the relevant economic interests are likely to flow into the enterprise; (five) the relevant or incurred or incurre