收入确认的四个条件 在实务中的应用房地产这一特殊商品的交易,交付方式往往与一般商品的交易顺序有所不同。一般商品往往为先交货,后付款,或钱货两清。而房地产往往为先付款,后交货。在遵循收入确认同时满足四个条件的前提下,下面我们以期房预售为例具体说明。(一)相关的 Revenue recognition of the four conditions in practice The real estate of this special commodity transactions, delivery methods are often different from the general order of trade transactions. General merchandise is often the first delivery, after payment, or money goods two clear. Real estate often pay first, after delivery. Under the premise of compliance with the four conditions to confirm revenue, the following we 期房 pre-sale as an example for specific instructions. (A) related