1绪论..........................................................................................................................................21.1论文研究的背景及意义...................................................................................................21.2国内外研究文献综述.......................................................................................................31.2.1国外研究状况...............................................................................................................31.2.2国内研究状况...............................................................................................................31.3论文研究的主要内容及框架...........................................................................................42收入确认的基本理论..............................................................................................................52.1收入的定义.......................................................................................................................52.2收入确认的相关理论.......................................................................................................52.2.1收入确认的条件...........................................................................................................52.2.2收入确认的原则...........................................................................................................53收入确认的案例分析——以房地产企业的收入确认为例..................................................63.1房地产企业收入确认的现状...........................................................................................63.2在竣工验收时确认收入的分析.......................................................................................73.2.1竣工验收确认...............................................................................................................73.2.2竣工验收确认收入的条件...........................................................................................83.2.3竣工验收时确认收入的条件讨论...............................................................................83.2.4竣工验收确认条件存在问题分析...............................................................................83.2.5竣工验收确认的违约风险问题...................................................................................93.3在实际交付时确认收入的分析......................................................................................103.3.1实际交付时确认收入.................................................................................................103.3.2实际交付时确认收入的条件.....................................................................................113.3.3实际交付时的确认条件分析.....................................................................................113.3.4交付确认时遗留的问题.............................................................................................123.4竣工验收和实际交付时确认收入的比较.....................................................................133.4.1时间分析比较.............................................................................................................133.4.2权责划分分析比较.....................................................................................................133.4.3违约风险分析比较.........................
