1, the enterprise has the realistic right to collect money for goods, that is, the customer has the realistic obligation to pay for goods;

2. The enterprise has transferred the legal ownership of the commodity to the customer, that is, the customer has the legal ownership of the commodity;

3. The enterprise has transferred the commodity to the customer in kind, and the customer has actually possessed the commodity;

4. The enterprise has transferred the main risks and rewards of commodity ownership to the customer, that is, the customer has obtained the main risks and rewards of commodity ownership;

5. The customer has accepted the goods;

6. Other signs that the customer has obtained control over the goods.

The above six signs do not need to be available at the same time. As long as one of them can prove that the customer has control, the income can be recognized.