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متى يتم الاعتراف بالايرادت وتسجيل فواتير المبيعات

30 ديسمبر 2022

س : متى يتم الاعتراف بالايرادت وتسجيل فواتير المبيعات ؟

وفقا لمبدأ الاعتراف بالايراد يتم الاعتراف بالايراد
عند نقل الملكية وكافة المخاطر المحتملة
حسب طبيعة النشاط لكل شركة كالتالي :-

1/ الاعتراف بالايراد عند نقطة البيع ( اي يتم الاعتراف بالايراد عند تقديم السلعة او الخدمة للعميل بغض النظر عن تحصيل الايراد من عدمة اي ان الاساس المستخدم طبقا لتلك الحالة هو أساس الاستحقاق .

2/ الاعتراف بالايراد حسن نسبة الانجاز او نسبة الاتمام ( يتم أعتبار ان جزء من الايراد تحقق خلال فترة الانجاز حسب نسبة اتمام الاعمال )
نسبة الانجاز = أجمالي التكاليف الفعلية خلال الفترة / أجمالي التكاليف المقدرة للاتمام خلال مدة المشروع . ( يستخدم في شركات المقاولات التي يتطلب اتمام المشروع اكثر من سنه )

3/ الاعتراف بالايراد حسب الاساس النقدي ( حالة البيع الاجل او البيع بالتقسيط )

معلومات محاسبية

أخر المواضيع من قسم : معلومات محاسبية

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'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));