4.   收入的確認方法補充
　　1)  Under U.S. GAAP
　　對于long term contract，可以選用POC和CC——此處定為考點，請重點掌握
　　對于short term contract，可以選用一手交錢，一手交貨；installment sales或者是cost recovery
　　2)  Under IFRS
　　對于long term contract，只有POC
　　那么如果遇到長期合同，與美國準則下CC相似的情況，在國際準則下選用收入的確認不超過成本，最后才確認毛利
　　其它與美國準則一樣
　　3) 那么installment sales和cost recovery如何區(qū)分
　　假如：ABC firm considered the initial investment by the buyer was not substantial enough to warrant full recognition of the gain.
　　If  the recovery of cost is assured if default.也就是說就算是default，公司也能確認cost是可以recovery的。所以題目中有這樣的描述就是installment sales；
　　如果沒有這樣的描述，那么就是cost recovery。Cost recovery較謹慎。例：Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted. On June 15, 2007, a short term agreement was entered in to sell the property and automatic equipment of ABC firm for USD 100,000. As the result of this sale, the subsidiary will no longer offer sales of title insurance or real estate closing servicing. ABC firm considered the initial investment by the buyer was not substantial enough to warrant full recognition of the gain. However, the recovery of the cost of the property is reasonably assured if the buyer defaults. Which of the revenue recognition method will be the most appropriate?
　　用installment sales method
　　5. FCFF的計算
　　考試時請看清題目中給的提示：如果是在IFRS下，題目中又說了，int. exp不是作為CFO的，那么在公式中就不需要加int（1-t）
　　
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