中級(jí)會(huì)計(jì)職稱《中級(jí)會(huì)計(jì)實(shí)務(wù)》筆記:收入的確認(rèn)條件

  1.與收入相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè);
  2.經(jīng)濟(jì)利益流入企業(yè)的結(jié)果會(huì)導(dǎo)致企業(yè)資產(chǎn)的增加或者負(fù)債的減少;