对赊销业务收入实现的探讨许芳霞在会计核算中，对收入实现的确认，至关重要，它关系到企业的纳税义务是否产生，企业收入与利润的确定是否合理，国家与企业之间的利益分配是否公平，等等。为此，《企业会计准则》第４５条规定：企业应当在发出商品，提供劳务，同时收讫价... On the realization of credit business Xu Fangxia In accounting, the recognition of the realization of income is crucial, it relates to whether the enterprise’s tax liability arises, the establishment of corporate income and profit is reasonable, the distribution of benefits between the state and the enterprise Is fair, and so on. To this end, “Enterprise Accounting Standards” Article 45 provides: Enterprises should issue goods, provide services, while receiving the price ...