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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Bill and hold ： ウィキペディア英語版 Bill and hold A bill and hold transaction occurs when a company recognizes revenue before delivery takes place. Normally a revenue is not recognizable until goods are delivered or services are rendered.〔 http://www.sec.gov/interps/account/sab101.htm〕 Exceptions are made when a customer specifically requests that the vendor delay delivery and has a legitimate business reason for the request.〔 http://answers.google.com/answers/threadview/id/603220.html〕 ==Alleged abuse by Nortel== Nortel Networks Corporation was a multinational telecommunications equipment manufacturer headquartered in Mississauga, Ontario, Canada. During and right after the optical boom years, Nortel allegedly used bill and hold transactions〔http://www.theglobeandmail.com/report-on-business/ex-nortel-ceo-john-roth-says-hes-cleared/article87339/〕 to inflate the company’s revenues during some quarters, allowing company executives to earn millions in bonuses. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Bill and hold」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.