一道英语会计题On February 1,2000,a computer software firm agrees to program to a software package.Twelve payments of $10,000 on the first of each month are to be made,with the first payment March 1,2000,The software is accepted by the client J
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一道英语会计题On February 1,2000,a computer software firm agrees to program to a software package.Twelve payments of $10,000 on the first of each month are to be made,with the first payment March 1,2000,The software is accepted by the client J
一道英语会计题
On February 1,2000,a computer software firm agrees to program to a software package.Twelve payments of $10,000 on the first of each month are to be made,with the first payment March 1,2000,The software is accepted by the client June 1,2001.How much 2000 revenue should be recognized?
一道英语会计题On February 1,2000,a computer software firm agrees to program to a software package.Twelve payments of $10,000 on the first of each month are to be made,with the first payment March 1,2000,The software is accepted by the client J
Year 2000 - none
Year 2001 - $120,000 (cos the software was accepted in 2001 June only,nothing should be recognised in 2000)
软件的收入确认确是是个难题,个人认为由于软件开发的风险较大,需在客户接收产品后才算转移了主要风险,故应在2001年6月确认收入,2000年收入为0,$100,000计入预收账款