分期收款销售 meaning in Chinese

installment sale
instalment sale

This paper includess parts : the first part is research and consider of the basic theory of accounting of cash flow statement , we can studies many unclear and variance problems of sfas no . 95 from the perspective of enterprise financial angle , mainly studies the comparison of trisection method between financial literature and sfas no . 95 , evaluate the trisection method of sfas no . 95 , deal the non - cash transaction , installment buy and sale problem about work shop asset , unclear information reveal , third party financial transaction , consider and improve cash flow statement standard from 6 aspects
本文总体上分为五部分：第一部分，美国现金流量表准则的研究及思考。从理财文献中和sfasno . 95下“三分法”的比较、对sfasno . 95 “三分法”的评价、非现金交易的处理、厂房资产分期付款购买和分期收款销售问题、不清楚的披露要求、第三方筹资交易问题等六个方面论述了美国sfasno . 95若干不一致性和模糊性。