美国CPA考试考点解析：退货权存在时收入确认条件

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Revenue recognition when right of return exists

退货权存在时收入确认条件;

Sales price is substantially fixed at date of sale

Buyer assumes all risks of loss because goods are considered in buyer’s possession

Buyer has paid some form of consideration

The product sold is substantially complete

Amount of future returns can be reasonably estimated

Instructor’s tips:

Watch if the conditions are not met,the recognition of revenue shall be deferred.It is unearned revenue in advance is recorded as a liability.