企业会计准则第14号（accounting standards for enterprises no. fourteenth）

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1、企业会计准则第14号（AccountingstandardsforEnterprisesNo.fourteenth）AccountingstandardsforEnterprisesNo.fourteenth--incomeChapter1GeneralProvisionsArticle1forthepurposeofregulatingtherecognition,measurementanddisclosureofrelevantinformation,thestandardsareformulatedinaccordancewiththeaccountingstan

2、dardsforenterprises-Basicstandards.Thesecondincomereferstothetotalinflowofeconomicbenefitswhichisformedbytheenterpriseindailyactivities,whichleadstotheincreaseofowner'sequity,andhasnothingtodowiththecapitalinvestedbytheowner.Theincomecoveredbythisstandardincludessalescommodityincome,incom

3、efromprovidingservicesandincomefromtheuseoftransferredassets.Themoneycollectedbytheenterpriseonbehalfofthethirdpartyshallbetreatedasaliabilityandshallnotberecognizedasincome.Thirdlong-termequityinvestments,constructioncontracts,leases,originalinsurancecontracts,reinsurancecontractsandothe

4、rformsofincome,applicabletootherrelevantaccountingstandards.ThesecondchapterissalesrevenueFourthsalesgoodsincomemeetsthefollowingconditions,tobeconfirmed:(1)theenterpriseshavetransferredthemainrisksandrewardsofthecommodityownershiptothepurchasers;(two)theenterprisedoesnotretaintherightofc

5、ontinuingmanagement,whichisusuallyassociatedwithownership,andhasnoeffectivecontroloverthesoldgoods;(three)theamountofincomecanbereliablymeasured;(four)therelevanteconomicbenefitsarelikelytoflowintotheenterprise;(five)thecostoftherelatedorincurredwillbereliablymeasured.Fifthenterprisesshal

6、ldeterminetheamountofsalesofgoodsinaccordancewiththecontractoragreementpricewhichhasbeenreceivedorreceivablebythepurchaser,exceptthatthecontractoragreementpricethathasbeenreceivedorreceivableisnotfair.Ifthecollectionofthecontractortheagreementpriceisdeferred,andinessencehasthenatureoffina

7、ncing,theamountofthesalescommodityshallbedeterminedaccordingtothefairvalueofthecontractoragreementpricereceivable.Thedifferencebetweenthecontractreceivableortheagreementvalueandthefairvaluereceivableshallbeamortizedbytherealinterestratemethodduringtheperiodofthecont