外经企业递延收益的核算贺平我国对外经济合作企业营业收入的实现，通常是按照权责发生制的原则来确认的。但当前国际上，常采用分期付款、延期付款和实物结算等非常规方式结算。因而，往往许多工程完工以后，企业不能立即收到价款，只能作为递延营业收入处理，这就需要进... Accounting for Deferred Income of Foreign Economic Enterprises He Ping The realization of operating income of foreign economic cooperation enterprises in our country is usually confirmed in accordance with the principle of accrual basis. However, at present, the international community often adopts irregular settlement methods such as installment payment, deferred payment and physical settlement. Therefore, often after many projects are completed, the company can not immediately receive the price, can only be treated as deferred revenue, which requires ...