关于中外合资经营企业销售实现的问题,在《中外合资经营企业会计制度》(以下简称《制度》)中已有原则规定。目前,对于《制度》规定的理解,以及有关的一些具体问题的认识和处理,还存在一些分歧。本文拟就其中的几个问题,谈一些看法和认识。一、关于销售实现与销售收入实现销售实现与销售收入实现这两个概念是有区别的。严格地说,销售实现不纯粹是一个会计概念。所谓销售实现,指的是销售行为的成立。当一个企业或一个独立的商品生产者,通过转让自己拥有的商品或产品而取得相应的货款或取得收取货款的权利时,也就是说,由对一种物(一般为商品或产品,但有时也可以为货币,如中外合营企业按规定通过外汇调剂中心出让自己拥有的某种外币)的所有权,转变为对另 With regard to the sales realization of Sino-foreign equity joint ventures, there are already principles stipulated in the “Accounting System for Sino-foreign Equity Joint Ventures” (hereinafter referred to as the “System”). At present, there are still some differences in the understanding of the “regime” and the understanding and handling of some specific issues. This article intends to discuss some of these issues and discuss some of them. I. There are differences between the two concepts of sales realization and sales income realization sales realization and sales income realization. Strictly speaking, sales realization is not purely an accounting concept. The so-called sales realization refers to the establishment of sales activities. When a company or an independent producer of goods obtains the corresponding payment or acquires the right to receive payment by transferring the goods or products it owns, that is to say, from a pair of goods (generally goods or products, but sometimes It can also be used as a currency, for example, the ownership of Chinese-foreign joint ventures to transfer their own foreign currency through foreign exchange swap centers as required.