| 浅析分期收款销售商品的会计处理 |
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| 引用本文： | 李圆. 浅析分期收款销售商品的会计处理[J]. 湖南财经高等专科学校学报, 2008, 24(4): 123-125 |
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| 作者姓名： | 李圆 |
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| 作者单位： | 益阳职业技术学院,湖南,益阳,413000 |
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| 摘 要： | 通过对新旧会计准则下分期收款销售商品会计处理方法的比较，指出新的会计准则在企业分期收款销售商品的会计处理方面，引入了公允价值和未实现融资收益等概念，体现了会计信息质量要求中的“实质重于形式”、“谨慎性”等原则，有助于中国企业更多地认识资金的时间价值。
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| 关 键 词： | 分期收款 公允价值 未实现融资收益 |
On Accounting Treatment of Goods by Instalations |
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| LI Yuan. On Accounting Treatment of Goods by Instalations[J]. Journal of Hunan Financial and Economic College, 2008, 24(4): 123-125 |
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| Authors: | LI Yuan |
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| Affiliation: | LI Yuan(Yiyang Vocational , Technological College,Yiyang Hunan 413000) |
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| Abstract: | By comparison,accounting treatment of goods by instalations under new accounting rules introduces some concepts,such as fair value and unearned financing income.And the principals of discretion and the superiority of essence are carried out under the new rules.It will inevitably help Chinese enterprises understand the time value of capital better. |
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| Keywords: | receivables by instalations fair value unearned financing income |
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