会计准则02

signed an after-sale repurchase agreement

selling goods in accordance with sales contracts

Revenue from selling goods

The significant risks and rewards of ownerships of the goods have been transferred to the buyer by the enterprise

The enterprise retains neither continuous management right that usually keeps relation with the ownership nor effective control over the sold goods

signed the sales confirmation

The relevant economic benefits may flow into the enterprise

The relevant costs incurred or to be incurred can be measured in a reliable way

The relevant amount of revenue can be measured in a reliable way

 be confirmed as sales income 

the goods has been transferred to the buyer