under what circumstances, or business law or SSAP 構成 sales.
1. Issue of client purchase order
2, upon completion of works.
what reference books or course recommended.
會計問題 - 什麽條件成為一單sales買賣
2010-04-09 2:54 am
回答 (2)
2010-04-09 5:30 am
✔ 最佳答案
You should refer to Chapter 26 Sales of Goods Ordinance for definition. Normally, to conclude as sales, the vendor or service provider must comply with the terms of sales or service. The mere issue of purchase order is definitely not a sale. In the case of service, income can be taken up partially by stage of completion and not necessarily on full completion eg. HKAS 11 Construction Contracts.Hope it can be of help!
2010-04-10 9:13 pm
Sales could be recorded once delivery of goods or completion of service is completed.
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