关键词：收入确认 按揭收入 分期收入 融资租赁收入 提前确认收入 The Research of related issues in revenue recognition
—— Sany Heavy Machinery Company.Ltd for example
ABSTRACT
Sales revenue is more significant than any other accounting element in the Engineering Machinery Company. So big and expensive the machineries are that they could be able to make considerable economy interests for the manufacture company. Therefore, the exact revenue recognition is key to the profit recognition in the Engineering Machinery and it has the vital meaning.
Let’s take Sany Heavy Machinery Company.Ltd for example, which is one of the top and competitive Engineering Machinery Company.This paper focus on the issues involving revenue recognition with analysis and mearuses, especially the credit sales models of Engineering Machinery that is form bank mortgage and instalment to leveraged lease, furthermore, there are the mortgage sale that is going to confirm revenue in advance but not having accepted , the instalment sale having more recognized the unexpired revenue, the deal of leveraged lease made use of making up revenue by related investors. In addition, the early revenue recognition without selling and the returned sale which is not decreased revenue before audit reporting are other issues of revenue recognition which are also discussed.
Key Words: Revenue Recognition Mortgage Revenue Instalment Revenue
Leveraged Lease Revenue Learly Revenue Recognition
