[疑難] Question on "Revenue"

小魚阿毛

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1^# 大中小發表於 2007-12-2 18:27 只看該作者

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Question on "Revenue"

When should we recognized as reveneue if we arrange the factory to ship the goods to overseas. The invoice date should be based on the cargo receipt date or ETD date?

Referred to the standard, revenue should be recognized when title and ownership was transferred to third parties. Then, which date should be correct?

Pls tell me...thank you!

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peninsula

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2^# 大中小發表於 2007-12-4 09:25 只看該作者

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引用:

原帖由 小魚阿毛 於 2007-12-2 18:27 發表
When should we recognized as reveneue if we arrange the factory to ship the goods to overseas. The invoice date should be based on the cargo receipt date or ETD date? .

I would based on invoice dates.

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icing

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3^# 大中小發表於 2007-12-8 02:58 只看該作者

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depends if it's FOB, or FOD
FOB - Free on Board - recognized when it's shipped
FOD - Free on Designation - recognized when the goods are at the buyer's dock