公司已将商品所有权上的主要风险和报酬转移给购买方；公司既没有保留与所有

The company has transferred the main risks and rewards of the ownership of the goods to the purchaser; the company has neither retained the continued management rights associated with the ownership nor implemented effective control over the sold goods; the amount of income can be reliably measured; The economic benefits are likely to flow into the enterprise; when the related incurred or incurred costs can be reliably measured, it is recognized that the sales revenue of commodities is realized.

公司已将商品所有权上的主要风险和报酬转移给购买方；公司既没有保留与所有权相联系的继续管理权，也没有对已售出的商品实施有效控制；收入的金额能够可靠地计量；相关的经济利益很可能流入企业；相关的已发生或将发生的成本能够可靠地计量时，确认商品销售收入实现。

The company has transferred the main risks and rewards of the ownership of the goods to the buyer; the company has neither retained the continuous management right associated with the ownership nor implemented effective control over the sold goods; the amount of revenue can be measured reliably; the relevant economic benefits can flow into the enterprise; and the relevant costs incurred or to be incurred can be measured reliably, the company confirms Product sales revenue.<br>