新会计准则下视同销售会计核算

新企业会计准则颁发后，视同销售按新会计准则进行会计处理出现了很多新的变化，主要体现在原会计准则下应按视同销售商品成本转账不确认收入，而新的企业会计准则却要确认收入，同时结转销售成本。文章还对视同销售相关增值税容易混淆的问题进行了辩析。

Equal Sales Accounting Under the New Accounting Standards

Many changes have taken place in the sales equivalent since the new Enterprise Accounting Standard were issued. According to the conventional accounting standards, cost transfer was not included in the revenues, but now it is part of them, and it is transferred into the cost of sales of the goods. In addition, this article also discusses some confusing problems about value -added tax caused by the equal sales.