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原料運往國外加工直銷國外應列銷貨收入 - 聯合新聞網
Jul 27th 2014, 06:59

原料運往國外加工直銷國外應列銷貨收入

2014-07-27 經濟日報 記者陳美珍╱即時報導

財政部指出,營利事業的營業收入應在交易完成時認列,且公司的會計基礎必須採用權責發生制,即公司應在交付貨品或提供勞務完畢時認列銷貨收入。

因此,財政部強調,公司在出口原料或半成品到境外廠商加工時,因原料的所有權及相關風險並未實際移轉,可免列為銷貨收入,但在加工完成後,且產品直接運銷給國外客戶時,即須依照交易總額列報銷貨收入。

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