第五章 收入与货币性资产
TRANSCRIPT
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1>
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(1
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12
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13 1
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22/ 3
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1 2
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1312
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134
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25FASB
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3610%
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4 12
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53
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61234
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7
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8
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9123 4
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1012
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=Trade discount=
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1(Allowance)/(Cash discount/Sales discount)
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2
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=-
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=-1 = / 22 = /
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1A100002/101/20N/301 10000 10000210 9800 200 10000
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231020 9900 100 10000426 200 200
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3 1 9800 9800
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4210 9800 9800320 9900 9800 100420 10000 9800 200
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55 200 200
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61000 / 1000 1000 12
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73320000
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8/ 20000 / 20000H3000 3000 H 3000
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9123
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1AH8000 13600H1 93600 80000 13600
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22 93600 9360020003 HA 93600 93600
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3 4