【摘要】：如何判斷商品所有權(quán)上的風(fēng)險(xiǎn)和報(bào)酬是否轉(zhuǎn)移給了購貨方,是我國會(huì)計(jì)工作中的難點(diǎn)之一。筆者引入民商法學(xué)理論中的“交付”“、風(fēng)險(xiǎn)轉(zhuǎn)移”“、孳息歸屬”和“所有權(quán)轉(zhuǎn)移”等概念對該問題進(jìn)行探討。
[Abstract]:How to judge whether the risk and reward of commodity ownership is transferred to the buyer is one of the difficulties in accounting work in our country. The author introduces the concepts of "delivery", "risk transfer", "attribution of fruits" and "transfer of ownership" in the theory of civil and commercial law.
【作者單位】：
【分類號】：D923.6
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本文編號：2243740