As long as the business is true, the customers and the amount of corporate loans are clear, and the financial loans are placed in our accounts, we can confirm the income.

When the contract signed between the enterprise and the customer meets the following conditions at the same time, the enterprise shall recognize the income when the customer obtains the control right of the relevant goods:

1. The parties to the contract recognize the contract and promise to perform their respective obligations;

2. This contract defines the rights and obligations of all parties involved in the transfer of goods or services (hereinafter referred to as "transferred goods");

3. There are clear payment terms related to the transferred goods in the contract;

4. The contract has commercial essence, that is, the performance of the contract will change the risk, time distribution or amount of the future cash flow of the enterprise;

5. The consideration that the enterprise has the right to obtain for transferring goods to customers is likely to be recovered.

In the income criterion, income is defined as "the total inflow of economic benefits formed in daily activities such as selling goods, providing services and using enterprise assets, excluding the money collected for third parties or customers". Starting from this definition, it can be decomposed into three important characteristics of income. First, the economic benefits formed in daily activities; Second, this kind of interest inflow is obtained by enterprises through selling goods, providing services and letting others use their assets; Third, the inflow of economic benefits does not include the money collected. In this way, accountants can confirm income from these three characteristics.

How to confirm the loan interest income of financial enterprises?

According to the Provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Confirmation of Loan Interest Income of Financial Enterprises (State Taxation Administration of The People's Republic of China Announcement No.23, 20 10),

1. Loans issued by financial enterprises according to regulations are overdue loans (including extension, the same below). Interest shall be calculated according to the interest rate and interest settlement period determined in the loan contract, and the realization of income shall be confirmed on the day when the debtor pays interest. If the loan is overdue, the interest receivable generated after the overdue period shall be recognized as interest income on the day when it is actually received, or on the day when it is not actually received.

Two. If the interest receivable recognized as interest income by a financial enterprise has not been recovered after 90 days overdue, and the current interest income is reduced after accounting treatment, the taxable income of the current period is allowed to be deducted.

3. The interest receivable that has been deducted from the interest income of a financial enterprise shall be included in the taxable income of the current period when it is recovered in future years.