问题已解决
老師,凈額法確認收入是什么意思



同學(xué),你好
比如當企業(yè)向客戶銷售商品涉及其他方參與其中時,企業(yè)應(yīng)當確定其自身在該交易中的身份是主要責任人還是代理人。主要責任人應(yīng)當按照已收或應(yīng)收交易對價總額確認收入;代理人應(yīng)當按照預(yù)期有權(quán)收入的傭金或手續(xù)費的金額確認收入。
2023 04/08 18:41

84784958 

2023 04/08 18:47
沒聽明白,可以說的通俗易懂一點嗎

樂悠劉老師 

2023 04/08 18:56
凈額法按照預(yù)期有權(quán)收取的傭金或手續(xù)費的金額確認收入,該金額應(yīng)當按照已收或應(yīng)收對價總額扣除應(yīng)支付給其他相關(guān)方的價款后的凈額,或者按照既定的傭金金額或比例等確定

樂悠劉老師 

2023 04/08 18:56
就是比如說你在商場買東西,給商場支付了500,可是商場不能確認500的收入,只能按傭金,比如5%確認收入

樂悠劉老師 

2023 04/08 22:50
同學(xué),你好
滿意的話幫老師點個五星好評哦
祝您生活愉快
