Business revenue recognition are as follows: Revenue recognition sales of goods. Revenue recognition sales of goods are required to attend all the conditions of this transfer of risk is business and compensation that is the essence of ownership of the goods to the purchaser, and is not involved in the ongoing management of the product owner satisfaction. Action or does not control the products sold by both direct and indirect. Can measure the value of the amount of revenue can be trusted. There is going to be quite the undertaking of economic benefit. You can measure the value of l is happening or will happen to come from it. Absolutely reliable. Acts will not recognize income if the undertaking continues to demand significant sound เสื่ of ownership of the goods. Therefore, items that occur are not treated as a sale. Parties may retain the risk and reward of significant ownership in various styles, such as:1. when the parties have obligations towards non-satisfactory results of the buyer which consequently the will be responsible, in addition to the normal warranty.2. when revenues from sales of goods of the business depends on the income received from the buyer to sell it.3. when the goods are delivered to the installation conditions and installation is an important part of the single undertaking yueng quoted completion.4. when the buyer has the right to dismiss a conditional contract for purchase and joint venture is unable to estimate the probability that the buyers will return.A joint venture is still significant risks of ownership of the goods that occurs is considered a sale, joint venture, such as revenue recognition, the seller may retain title in the goods only to the benefits in the Bill when it's due. It is considered to be income if both parties. risk and reward with the count of ownership.Sales have not been delivered because of the buyer. Both the buyer and the holder agree. The gross income can be realized after the purchaser has ownership in the goods, เมิ่อ. There is a possibility that quite the undertaking, the buyer. Items sold are in possession of the business, which is clearly indicated by the parties, and it is ready to be delivered to the buyer at the time of the revenue recognition. The buyer ordered a delay to delivery of the item. The terms of payment as usual. Acts will not accrue if to Pur, but expected to be able to procure or produce the desired delivery time.The conditional sales 1. the sale of goods provided the installation and inspection. Normally, parties can recognize revenue. If the buyer has accepted the goods and the installation of the finished products through inspection. However, Parties can recognize revenue as soon as the buyer has accepted the goods when the installation process is simple and is just checking to confirm the contract set prices only.2. the sale of goods by the buyer to be able to return within the time limit in cases where there is uncertainty in the return. The parties recognize revenue when the buyer accepts the goods or when the official return period has ended after the buyer receives the item. 3. the kakhai depositor must recognize their income when the recipient had sold it to third parties.4. pay cash when the sale consignments Parties need to recognize revenue upon delivery to the buyer and the seller or agent, receive cash. Revenue recognition revenue is recognized, the service from the service provider will be required to attend all of the conditions is that the amount of revenue can be measured the value of the undertaking, and there are going to be quite the undertaking will benefit the economic stage, that can measure the success of the entry date in the balance sheet and measure the value of a joint venture can cost, reliability, which are the costs incurred and to be incurred in order to make it complete. 3. use of the services exceed 1 around the period of service to see whether there are age and see the contract agreement. If you have exceeded the period of one year, it must allocate revenue recognition according to the age, but if the service was earning from time to time in accordance with the access service. 4. revenue recognition construction Affairs and real estate trade. Construction contract means a contract made by a single asset for construction or construction of many assets.The list, which are closely related to each other or to rely on each other in the field of design, technology and function or purpose.The final consists of a fixed-price contract means a contract for the construction, which has a construction contract, which was agreed with a fixed price. A fixed rate per unit of output, which is indicated in the contract. In some cases, the price or rate is agreed depends on. Changes in the cost according to the terms specified in the contract and that the contract refers to a contract extension early thunbuak construction which is recoverable costs, the parties agreed on an extension which adds the same positive.Defined as the percentage of these costs or a fixed amount of. Accounting of revenue recognition, it must show the revenue value of construction must be composed of a number of revenue when it first agreed on in the contract and the amount of money involved in the contracts due to changes to adapt the work to claim compensation or incentive payments, in order to have the possibility to quite be causing revenue and can measure the value, reliability and cost of construction, the costs must be directly related to the construction, according to the contract. In General, the costs can be allocated and the last to see the other costs that can be charged from the employment contract under the conditions of construction. Finally, they must see the construction contract consists of. 5. to recognize revenue when the cash is recognized using the accrual basis, cash is when money from customers already and save expenses when paid.
การแปล กรุณารอสักครู่..