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企业经营的主要目的是为了追求利润的最大化。一个企业要获得经营所需资本的保证,其首要条件是要确保收入的稳定,特别是销售商品的收入确认。文章主要分析了新会计准则下煤炭企业的商品销售收入确认条件及其会计处理。
The main purpose of business is to maximize profits. The first condition for an enterprise to obtain the capital required for its operations is to ensure the stability of its revenue, especially the revenue recognition of sales of goods. The article mainly analyzes the confirmation conditions and the accounting treatment of the income from the sales of coal products under the new accounting standards.