新会计制度实施中应明确的问题广西全州县染织厂粱贵森１．应明确营业收入的确认时间。“准则”第４５条规定：“企业应当在发出商品、提供劳务、同时收讫价格或取得索取价格的凭证时确认营业收入。ｙ取得索取价款物凭勺年身含义模糊。因此，财政部应对企业销售收入的时间... The new accounting system should be clearly defined in the implementation of the problem Guangxi Quanzhou Dyeing Factory Liang Gui Sen 1. Should confirm the time of confirmation of operating income. Article 45 of the Guidelines stipulates: “An enterprise shall recognize its revenue when it issues goods, provides labor services, and simultaneously receives the price or obtains the voucher for obtaining the price.” V Obligation to obtain the voucher is ambiguous Therefore, Sales revenue time ...