摘要
2017年7月19日财政部发布了修订后的《企业会计准则第14号——收入》,要求自2018年1月1日起执行.通过对新旧收入准则在收入确认、收入计量等方面的规定进行分析,总结对比了新旧收入准则在三个方面存在的差异.以电商企业的零售业务作为研究对象,采用比较分析的方法,分析研究了新收入准则对电商企业零售业的收入处理影响.
On July 19,2017,the Ministry of Finance,the P.R.C.issued the revised Enterprise Accounting Standard,No.Fourteenth-Income,be implemented from January 1,2018.Based on the analysis of the provisions of the old and new income standards in terms of income recognition and income measurement,this paper summarizes the differences between the old and new income standards in three aspects.Taking the retail business of E-commerce enterprises as the research object,the paper analyzes and studies the impact of the new income standard on the income processing of Ecommerce enterprise＇s retail business by using comparative analysis method.
作者
王倩茹
WANG Qian-ru(Department of Maths and Finance,Hanjiang Normal University, Shiyan442000, Chin)
出处
《汉江师范学院学报》
2018年第3期47-50,共4页
Journal of Hanjiang Normal University
关键词
收入准则
收入确认
收入计量
电商企业
income standard
income recognition
income measurement
E- commerce enterprises
