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一、概述公司会计原则(GAAP),以及被广泛认可的行业惯例,一般要求销售收入在产品销售时予以确认。然而由于买方拥有的退货权利使得这项有关销售收入确认的简单规则变得复杂。在买方拥有退货权的情况下,只有符合某些特定条件,销售收入才在销售时给予确认。如果符合那些特定条件,销售收入和销售成本将被减少以反映所预计的退货销售收入和退货销售成本;如果不符合那些特定条件,销售收入就要被延迟确认。
I. Overview The Accounting Principles for Business Enterprises (GAAP), as well as generally accepted industry practices, generally require sales revenue to be recognized when the product is sold. However, this simple rule regarding the recognition of sales proceeds is complicated by the buyer’s right of return. Where the buyer has the right of return, sales revenue is recognized at the time of sale only if certain conditions are met. Sales revenue and cost of sales will be reduced to reflect projected return sales and return sales costs if those specific conditions are met, and sales revenue will be delayed if those conditions are not met.