新工业企业会计制度商品销售收入的正确核算（The accounting system of new industrial enterprises and the correct calculation of commodity sales revenue）.docVIP

新工业企业会计制度商品销售收入的正确核算（The accounting system of new industrial enterprises and the correct calculation of commodity sales revenue） The accounting system of new industrial enterprises and the correct calculation of commodity sales revenue 2011-1-11 9:57, Sun Yuefei Abstract: income accounting will affect the profits of enterprises, leading to decision making by the leadership. This paper introduces the concept of sales income, points out that revenue should have the conditions, point out the point and the measurement method of revenue recognition, general sales, consignment, replacement, installment sales, customer service, providing services such as repurchase introduced different accounting methods under the sale of merchandise sales revenue by the the income in the report listed the correct method, and put forward suggestions on measurement of revenue records, right. New accounting principles; income; recognition; measurement Enterprises are based on profit, and sales revenue is the key point for enterprises to realize profits. Therefore, it is crucial to correctly calculate sales revenue. In recent years, some enterprises to conceal the yield, reported sales decrease and inflated sales income, affect the interests of the country, to the enterprise production and management after buried the crisis, is a favorable basis for the senior management of investment decision. Moreover, only when the income reaches a certain level can the accumulation of enterprises be increased, and it is of great significance to guarantee the value of state-owned assets of enterprises to maintain or increase their value or the rights and interests of investors. The accounting system of new industrial enterprises is correctly checked and sales revenue is discussed. First, the new accounting general definition of sales, product income concept Income refers to the total inflow of economic benefits in the daily activities of an enterprise, which leads to an increase in the owners equity and a