2. Confirm revenue by collection time: confirm sales revenue by actual collection time. For example, a sales amount of 6,543,800 yuan is divided into two phases, with the first payment of 500,000 yuan and the second payment of 500,000 yuan, but the second payment is late, so the seller can confirm 50% of the sales revenue when receiving the first payment, and then confirm the remaining 50% of the sales revenue when receiving the second payment. This method is suitable for long-term installment payment.
3. Confirm revenue according to the present value of installment: Confirm sales revenue according to the present value of installment. The present value of installment means that future income is converted into present value at a certain discount rate. For example, a sales amount is 6,543,800 yuan, which is divided into two phases. The first payment is 500,000 yuan and the second payment is 500,000 yuan. However, the second payment will take a long time. According to the calculation method of present value, the seller can confirm the corresponding present value sales revenue when receiving the first payment and then confirm the remaining present value sales revenue when receiving the second payment. This method is suitable for the situation that installment payment takes a long time and needs to consider inflation, interest rate and other factors.