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美國CPA考試考點解析：退貨權(quán)存在時收入確認條件
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國cpa考試考點解析，幫助廣大考生一起學習一起進步。
Revenue recognition when right of return exists
退貨權(quán)存在時收入確認條件;
Sales price is substantially fixed at date of sale
Buyer assumes all risks of loss because goods are considered in buyer’s possession
Buyer has paid some form of consideration
The product sold is substantially complete
Amount of future returns can be reasonably estimated
Instructor’s tips:
Watch if the conditions are not met,the recognition of revenue shall be deferred.It is unearned revenue in advance is recorded as a liability.
【我要糾錯】 責任編輯：小敏
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