Regarding the timing of revenue rec

关于收入确认的时间，新会计制度提出了五个条件进行收入确认，包括：公司已经将产品所有权的主要风险和报酬转移给了买方；公司既没有保留通常与所有权相关的继续管理的权利，也没有对所售商品的控制权；收入金额能够可靠地计量；相关的经济利益很可能流入企业；可以可靠地计量已发生或将要发生的有关费用。与新的会计准则相比，税法缺少“相关的经济利益很可能流入企业”。这是因为税法是强制性的，没有考虑企业的业务风险。例如，如果公司在发出库存后认为“经济利益不太可能流入公司”，则不确认收入。但是，应根据税法确认收入。在公司所得税申报表中调整收入和成本。当收入在会计中确认时，进行相反的调整。

关于收入确认的时机，新会计制度提出了收入确认的五项条件，包括：公司将产品所有权的主要风险和回报转移给买方：公司既不保留通常与所有权相关的继续管理的权利，也不控制所售货物：收入数额可以可靠地衡量：相关经济效益有可能流入企业：可以可靠地衡量所发生的或将要发生的相关费用。与新会计准则相比，税法中缺少"相关经济效益可能流入企业"。这是因为税法是强制性的，不考虑企业的业务风险。例如，当公司在发布库存后认为"经济利益不太可能流入公司"时，则不承认收入。但是，收入应根据税法予以承认。收入和成本在公司所得税申报表期间进行调整。当收入在会计中得到确认时，会做出相反的调整。

Regarding the timing of revenue recognition, the new accounting system puts forward five conditions for revenue recognition, including: the company has transferred the main risks and rewards of product ownership to the buyer; the company neither retains the right to continue management that is usually associated with ownership, nor There is no control over the sold goods; the amount of revenue can be reliably measured; the relevant economic benefits are likely to flow into the enterprise; the relevant costs incurred or to be incurred can be reliably measured. Compared with the new accounting standards, “relevant economic benefits are likely to flow into the enterprise” is missing in the tax law. This is because the tax law is mandatory and does not consider the business risks of the enterprise. For example, a company does not recognize revenue when it considers that "economic benefits are not likely to flow into the company" after issuing inventory. However, revenue should be recognized in accordance with tax laws. The revenue and costs are adjusted during the corporate income tax return. When the revenue is recognized in accounting, the opposite adjustment is made.<br>