销售收入的确认
销售收入的确认-
企业销售收入的确认遵循权责发生制原则和实质重于形式原则；
The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form ;
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其主要特点表现在六个方面：难点在出口销售收入和进口成本的确认及商品库存核算、汇兑损益的确认、出口退税的核算等三个方面。
The main features are in six aspects and the difficulties lie in : the recognition of exports sales and imports costs and the settlement of inventories , the recognition of foreign exchange gains and losses , and the settlement of export drawback .