资源描述：
《会计实务笔记-第九章 收入费用利润（accounting practice notes - chapter ninth income, expenses, profits）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、会计实务笔记09-第九章收入费用利润（Accountingpracticenotes09-chapterninthincome,expenses,profits）AccountingpracticenotesTheninthchapterisincome,expensesandprofitsMainpointsincome1.Definitionandconfirmationprincipleofincome2,thesaleofnormalgoods,salesandsalesofspecialmethodsofrecognitionandmeasurement3,comm
2、oditysalesdiscount,discount,refund,onbehalfofthethirdpartyhandlingfees4,thenormalwayandspecialwayoflaborincomerecognitionandmeasurement5,thetransferoftheuseofassetsincomerecognitionandmeasurement6constructioncontractrevenuerecognitionandmeasurementCostCalculationoftheexpensesduringtheperiod
3、profit1,thecompositionofthetotalprofitandprofit2.Accountingforoutofbusinessandoutofbusinessexpenses.Classificationofincome1,accordingtothenature,canbedividedinto:commoditysalesrevenue,laborincome,transferofincomefromtheuseofassets2,accordingtothebusinessofprimaryandsecondarypoints:Mainbusin
4、essincome:(significant)Otherbusinessincome:(smallproportion),includingtransferoftechnology,salesofmaterials,rentalpackagingrevenue.3,distinguishtherelationshipbetweenincomeandprofits(asstatedinChapter1)Income:formedindailyactivities,includingcommoditysalesrevenue,laborincome,interestincome,
5、usefeeincome,dividendincome,etc..Incomeandrelatedcostsshallbereflectedseparatelyintheaccountingstatements.Second,theprofitsobtainedfromtheincident:economicbusiness,suchascorporatedonationsorgrantsmadebyotherassets,corporatedefaultchargefines,fixedassetsorintangibleassetsofnetcurrentassets,s
6、uchasthechangeofvalue.Usuallyexpressedinnettermsinanaccountingstatement.ItisnotdifficulttounderstandthatnonoperatingincomedoesnotbelongtotheincomeraiseWhethertheproceedsofinvestmentare"income"problems:notsimplyacrosstheboard,shouldbedividedintospecificcircumstancesA,long-termequityinvestmen
7、taccountingcostmethodofdividendincome,theequitymethodofaccountingfortheinvestedcompanynetprofitshare,long-termdebtinvestmentinterestincome(includingdiscountamortization):transfertherighttouseassetsincome,andincomeattributabletofactorsB,long-termequityinv
