【正文】 ngLinesToPoctionParagra 7 ①商品銷(xiāo)售 在商品所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給買(mǎi)方，公司不再對(duì)該商品實(shí)施繼續(xù)管理權(quán)和實(shí)際控制權(quán)，相關(guān)的收入已經(jīng)收到或取得了收款的證據(jù)，并且與銷(xiāo)售該商品有關(guān)的成本能夠可靠地計(jì)量時(shí)，確認(rèn)營(yíng)業(yè)收入的實(shí)現(xiàn)。 (二 ) 勞務(wù)的開(kāi)始和完成分屬不同的會(huì)計(jì)年度的，在勞務(wù)合同的總收入、勞務(wù)的完成程度能夠可靠地確定，與交易相關(guān)的價(jià)款能夠流入，已經(jīng)發(fā)生的成本和為完成勞務(wù)將要發(fā)生的成本能夠可靠地計(jì)量時(shí)，按完工百分比法確認(rèn)勞務(wù)收入。上述收入的確定并應(yīng)同時(shí)滿(mǎn)足： (一 )與交易相關(guān)的經(jīng)濟(jì)利益能夠流入公司； (二 )收入的金額能夠可靠地計(jì)量。 分期收款銷(xiāo)售：在開(kāi)發(fā)產(chǎn)品已經(jīng)完工并驗(yàn)收合格，簽訂了分期收款銷(xiāo)售合同并SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 8 履行了合同規(guī)定的義務(wù)，相關(guān)價(jià)款已經(jīng)收到或取得了收款的證據(jù)，并且該開(kāi)發(fā)產(chǎn)品有關(guān)的成本能夠可靠地計(jì)量時(shí)，按合同約定的收款日期和價(jià)款確認(rèn)銷(xiāo)售收入的實(shí)現(xiàn)。 代建房屋和工程業(yè)務(wù)：代建房屋和工程簽訂有不可撤銷(xiāo)的建造合同，累計(jì)收款超過(guò)總價(jià)款的一定比例 (一般為 50%)，其余應(yīng)收款項(xiàng)能夠收回，代建房屋和工程的完工程度能夠可靠地確定，并且代建房屋和工程有關(guān)的成本能夠可靠地計(jì)量時(shí)，采用完工百分比法確認(rèn)營(yíng)業(yè)收入的實(shí)現(xiàn)。 ⑥物業(yè)管理收入 在物業(yè)管理服務(wù)已經(jīng)提供，與物業(yè)管理服務(wù)相關(guān)的經(jīng)濟(jì)利益能夠流入企業(yè)，與物業(yè)管理相關(guān)的成本能夠可靠地計(jì)量時(shí)，確認(rèn)物業(yè)管理收入的實(shí)現(xiàn)。 (17)會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更的處理方法 SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 9 ①企業(yè)依據(jù)法律或會(huì)計(jì)準(zhǔn)則等行政法規(guī)、規(guī)章要求變更的情況下： (一 )法律或行政法規(guī)要求改變會(huì)計(jì)政策的同時(shí)，也規(guī)定了會(huì)計(jì)政策變更 的會(huì)計(jì)處理方法則本公司從其規(guī)定； (二 )國(guó)家沒(méi)有規(guī)定相關(guān)的會(huì)計(jì)處理方法，本公司則采用未來(lái)適用法進(jìn)行會(huì)計(jì)處理。 ③如果會(huì)計(jì)政策變更累積影響數(shù)不能合理確定，本公司一律采用未來(lái)適用法進(jìn)行會(huì)計(jì)處理。 (18)會(huì)計(jì)差錯(cuò)更正的處理方法 ①當(dāng)期發(fā)生的會(huì)計(jì)差錯(cuò)，本公司調(diào)整當(dāng)期相關(guān)項(xiàng)目。對(duì)于年度資產(chǎn)負(fù)債表日至財(cái)務(wù)會(huì)計(jì)報(bào)告批準(zhǔn)報(bào)出日之間發(fā)現(xiàn)的以前年度的重大會(huì)計(jì)差錯(cuò)，本公司調(diào)整以前年度的相關(guān)項(xiàng)目。 ③以前期間發(fā)生的重大會(huì)計(jì)差錯(cuò)，如果影響損益，本公司將其對(duì)損益的影響數(shù)調(diào)整發(fā)現(xiàn)當(dāng)期的期初留存收益，會(huì)計(jì)報(bào)表其它相關(guān)項(xiàng)目的期初數(shù)也一并調(diào)整；若不SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLine