问题已解决
老师好:在新准则下,请问一个企业是会同时有应收帐款和合同资产,预收帐款和合同负债同时存在吗?
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预收款项与合同负债并非是完全替代关系,也并非是包含与被包含关系:在不构成履约义务的预收款安排下,严格上不能作为合同负债的核算范围,同时,预收账款在通常情况下也不能核算未实际收取的款项,但合同负债可以就有权利收取但尚未收取的预收款提前进行账务处理.
2020 05/19 15:42
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2020 05/19 15:46
谢谢老师!还是没理解
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2020 05/19 16:13
同学相当来说是有点枯燥,记住就行了