關於會計原理:將一份合約當成資產計算

根據香港會計準則 HKAS 18-Revenue, "Revenue is recognised when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably." 重點係：要有economic benefit，同埋呢啲benefits係要可以準確量度嘅。
按發問者題目所示，我估計張合約上無列明中國企業會訂幾多貨（如有，嗰張就係一張訂單 ），所以就算佢表明會訂好多好多貨，個數量同金額都係唔可以準確量度。按大學或者會計界嘅標準，張合約係唔應該擺喺financial statement上面，我會認為【 集思廣益譜新章 】嘅回答較準確。
但如果問題只係問個老闆嘅做法涉及邊啲accounting principles，咁又另計。Accrual concept 甚至prudence concept都可以有關係。重點係：個題目係大學level定係中學level？哈哈
p.s.1：問題除咗關乎revenue外，亦同asset有關。
p.s.2： 本人認為off-balance sheet transactions 唔涉及會計原理，因為該等transactions根本冇（按任何會計原理）入到任何account度。
欲深究，可參考本地權威：
http://www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas18.pdf

No. This is only a basis for the projection of the future increase of earnings of the company and not an accounting issue. This is not an asset now. Think of it, it the contract is not going to be fulfilled in the future, it is still not be available for any adjustment in the accounts. So, it is a matter of disclosure issue.