盛美上海：盛美上海和美国ACMR财报数据出现差异的原因是会计准则不一样

Core Viewpoint - The discrepancy in financial reporting between Shengmei Shanghai and its parent company ACMR is attributed to differences in accounting standards [1] Group 1: Revenue Recognition - Shengmei Shanghai recognizes revenue after testing and acceptance, typically after equipment is delivered and commissioned [1] - ACMR, under US accounting standards, recognizes revenue for the first equipment order after testing and acceptance, while for repeat orders, revenue can be recognized upon shipment [1]