Chào mọi người, mọi người giải thích giùm em đoạn bôi đen này với, nó giảng giải kiểu gì khó hiểu quá 
When should goods sold on a 'sale-or-return' basis be recognised?
The goods are not strictly 'sold' until they have been accepted by the buyer or the deadline for return has passed. If the full sales value of the goods has been included with sales and receivables (and the full cost taken out of inventories), the amounts that could still be returned should be taken out of sales/receivables and added back into inventories. The profit is then automatically included in the period in which it was actually earned.
Em cảm ơn mọi người nhìu nhìu :X :X :X
When should goods sold on a 'sale-or-return' basis be recognised?
The goods are not strictly 'sold' until they have been accepted by the buyer or the deadline for return has passed. If the full sales value of the goods has been included with sales and receivables (and the full cost taken out of inventories), the amounts that could still be returned should be taken out of sales/receivables and added back into inventories. The profit is then automatically included in the period in which it was actually earned.
Em cảm ơn mọi người nhìu nhìu :X :X :X
(
