When an enterprise sells goods, it sometimes adopts the method of installment payment, such as issuing goods by installment payment, that is, the goods have been delivered and the payment is recovered by installment. Under this sales mode, the enterprise delivers the goods to the buyer, which usually indicates that the risks and rewards related to the ownership of the goods have been transferred to the buyer. When other income recognition conditions are met, the income shall be recognized at one time according to the fair value (or current selling price) of accounts receivable. Recovering the payment by installments according to the payment date agreed in the contract only emphasizes a settlement time, which has nothing to do with the transfer of risks and returns. Therefore, the enterprise should not confirm the income according to the payment date agreed in the contract.

If deferred payment is financing in nature, its essence is that the enterprise provides credit to the buyer. When the income recognition conditions are met, the enterprise shall determine the income amount according to the fair value of the contract or agreement price receivable. The fair value of the receivable contract or agreement price should usually be calculated and determined according to the present value of its future cash flow or the spot price of the commodity. The difference between the contract or agreement price of receivables and its fair value shall be amortized according to the amortized cost and actual interest rate of receivables during the contract or agreement period, and included in the current profit and loss (financial expenses shall be deducted). Among them, the real interest rate refers to the current interest rate of similar instruments issued by enterprises with similar credit ratings, or the discount rate when the contract or agreement price receivable is discounted into the spot price of goods. In practice, based on the requirement of importance, if the difference between the contract or agreement price of accounts receivable and its fair value is amortized according to the amortized cost and the actual interest rate of accounts receivable, the straight-line method can also be used for amortization if the amortization result is not much different.

If the sales goods with financing nature meet the income recognition conditions by deferred installment, the enterprise shall debit the "long-term receivables" account according to the contract or agreement price receivable, credit the "main business income" account according to the fair value (discounted value) of the contract or agreement price receivable, and credit the "unrealized financing income" account according to the difference.