分期付款銷費收入之認列:－2016韓劇 38師機動隊】電視劇 38師機動隊劇情＆人物介紹～徐仁國‬、崔秀榮、馬東錫-小宅戲劇週記38師機動隊線上看

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Yahoo!奇摩知識+ - 分類問答 - 商業金融 - 發問中

May 7th 2013, 08:33

題目
營業人以分期付款方式銷售貨物者,銷貨收入之認定係以A 各期受取之價款為銷售額B以各期應收價款之總額為銷售額C 以現銷價格認定D 以上擇ㄧ認定
書中答案為 A 各期受取之價款為銷售額
我查會計學毛利百分比法,差價攤計法,全部毛利法
借現金(首期)
應收分期帳款
貸銷貨收入

且開立發票也是以(現金(首期)+應收分期帳款) 開立發票
收到分期帳款
借現金
貸應收分期帳款
普通銷貨法
借現金
應收分期帳款
貸銷貨收入(現銷價)
未實現利息收入
開立發票是以銷貨收入(現銷價)
再題目答案中也以C比較有可能
可是書中答案是A 各期收取之價款為銷售額

這題答案我就不懂了請各位大大解答謝謝

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