来自：ACCA > FR 2020-03-05 11:55
课程上面没有看到具体讲解revenue的几种特殊处理
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1910天前
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184****2077
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16
上次登录
1910天前
ACCA答疑张老师 2020-03-05 13:53
致精进的你:
我是答疑老师不是授课老师哈，那让我来补充几个常见的revenue确认的特殊处理情况：1.cash discount现金折扣 sales shall be recognized on the basis of the amount before the cash discount is deducted.相应的折扣计入cost。2.Trade discount商业折扣 revenue shall be recognized on the basis of the amount after deduction of trade discounts.3.sales return销售退回，就是退货。It shall be written off at the time of occurrence。4.construction contract建造合同，sales,cost,expense attribution match
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