中級財務(wù)會計(jì)英文版第十二章收入FA12Revenue

1、RevenueChapter 12Intermediate Accounting12th EditionKieso, Weygandt, and Warfield vApply the revenue recognition principle.vDescribe the revenue measurement.vDescribe the accounting for revenue. vApply the percentage-of-completion method.Learning Objectivesrecognition and Measurement of revenueDefin

2、itionsType and timing recognitionRecognition and measurementAccount for RevenueRevenueThe general saleSales with buyback agreementssale when right of return existsInstallment-sales代銷商品銷售代銷商品銷售售后租回售后租回sales return同時銷售商品和提供勞務(wù)交易同時銷售商品和提供勞務(wù)交易Revenue from servicesRevenue is the gross inflow of economic b

3、enefits during the period arising in the course of the ordinary activities of an enterprise when those inflows result in increases in equity, other than increases relating to contributions from equity participants.特點(diǎn)特點(diǎn)1 1特點(diǎn)特點(diǎn)2 2特點(diǎn)特點(diǎn)3 3特點(diǎn)特點(diǎn)4 4 收入是指企業(yè)在收入是指企業(yè)在日常經(jīng)營活動中形成日常經(jīng)營活動中形成的、會的、會導(dǎo)致導(dǎo)致所有者權(quán)益增加所有者權(quán)益增加的

4、、與的、與所有者投入資本無關(guān)所有者投入資本無關(guān)的經(jīng)濟(jì)利的經(jīng)濟(jì)利益的益的總總流入。流入。recognition and Measurement of revenueDefinitionsType and timing recognition of revenueDate of sale (date of delivery)As time passes or assets are usedServices performed and billableSale of inventoryPermitting use of an assetRendering a serviceRevenue from

5、salesRevenue from interest, rents, and royalties Revenue from services Description of revenuetypeTiming of revenue recognitionDate of sale or trade-inSale of asset other than inventory Gain or loss on disposition Revenue should be recognized when all the following conditions have been satisfied:(1)

6、the enterprise has transferred to the buyer the significant risks and rewards of ownership of the goods;revenue from Sales所有權(quán)憑證轉(zhuǎn)移所有權(quán)憑證轉(zhuǎn)移交付實(shí)物交付實(shí)物主要風(fēng)險和報酬轉(zhuǎn)移主要風(fēng)險和報酬轉(zhuǎn)移大多數(shù)零售交易大多數(shù)零售交易所有權(quán)憑證轉(zhuǎn)移所有權(quán)憑證轉(zhuǎn)移交付實(shí)物交付實(shí)物主要風(fēng)險和報酬未轉(zhuǎn)移主要風(fēng)險和報酬未轉(zhuǎn)移商品質(zhì)量規(guī)格不符商品質(zhì)量規(guī)格不符商品需要安裝和檢驗(yàn)商品需要安裝和檢驗(yàn)所有權(quán)憑證轉(zhuǎn)移所有權(quán)憑證轉(zhuǎn)移 主要風(fēng)險和報酬轉(zhuǎn)移主要風(fēng)險和報酬轉(zhuǎn)移交款提貨方式銷售交款提貨方式銷

7、售Recognition and measurement(3) the amount of revenue can be measured reliably;(4) it is probable that the economic benefits associated with the transaction will flow to the enterprise; (5) the costs incurred or to be incurred in respect of the transaction can be measured reliably.(2) the enterprise

8、 retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;Revenue should be measured at the fair value of the consideration received or receivable. revenue for serviceIf the outcome of the transaction can be estimated

9、 reliably, companies recognize revenues using Percentage-of-Completion Method.1、The outcome of the transaction can be estimated reliably when all the following conditions are satisfied:(1) the amount of revenue can be measured reliably;(2) it is probable that the economic benefits associated with th

10、e transaction will flow to the enterprise;(4) the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.(3) The stage of completion of the transaction at the balance sheet date can be measured reliably; and2、 Percentage-of-Completion MethodCompanies re

11、cognize revenues and gross profits each period based upon the Percentage of Completion.The stage of completion of a transaction may be determined by a variety of methods. (a) surveys of work performed; (b) services performed to date as a percentage of total services to be performed; or(c) the propor

12、tion that costs incurred to date bear to the estimated total costs of the transaction. Percent Complete=Most recent estimate of total costsCosts incurred to dateRevenue recognized in prior periodscurrent-period revenue=Estimated total revenuePercent Completecurrent-period expense=Expense recognized

13、in prior periodsEstimated total expensePercent CompleteIf the outcome of the transaction can not be estimated reliably1 1、已經(jīng)發(fā)生的勞務(wù)成本預(yù)計(jì)能夠得到補(bǔ)償、已經(jīng)發(fā)生的勞務(wù)成本預(yù)計(jì)能夠得到補(bǔ)償2 2、已經(jīng)發(fā)生的勞務(wù)成本預(yù)計(jì)不能夠得到補(bǔ)償、已經(jīng)發(fā)生的勞務(wù)成本預(yù)計(jì)不能夠得到補(bǔ)償 按已經(jīng)發(fā)生的勞務(wù)成本金額確認(rèn)收入，并按相按已經(jīng)發(fā)生的勞務(wù)成本金額確認(rèn)收入，并按相同金額結(jié)轉(zhuǎn)成本。同金額結(jié)轉(zhuǎn)成本。 已發(fā)生勞務(wù)成本按能得到補(bǔ)償?shù)牟糠执_認(rèn)勞務(wù)已發(fā)生勞務(wù)成本按能得到補(bǔ)償?shù)牟糠执_認(rèn)勞務(wù)收入，并

14、結(jié)轉(zhuǎn)全部已經(jīng)發(fā)生勞務(wù)成本收入，并結(jié)轉(zhuǎn)全部已經(jīng)發(fā)生勞務(wù)成本 不能得到補(bǔ)償?shù)囊呀?jīng)發(fā)生勞務(wù)成本計(jì)入當(dāng)期損不能得到補(bǔ)償?shù)囊呀?jīng)發(fā)生勞務(wù)成本計(jì)入當(dāng)期損益，不確認(rèn)提供勞務(wù)收入。益，不確認(rèn)提供勞務(wù)收入。Revenue arising from the use by others of enterprise assets yielding interest, royalties and dividends should be recognized when:(1) it is probable that the economic benefits associated with the transaction

15、will flow to the enterprise; and(2) the amount of the revenue can be measured reliably.revenue from use of an assetRevenue should be recognized on the following bases:(2) royalties should be recognized on an accrual basis in accordance with the substance of the relevant agreement; and(1) interest sh

16、ould be recognized on a time proportion basis that takes into account the effective yield on the asset;(3) dividends should be recognized when the shareholders right to receive payment is established.The general sale1 1、發(fā)出商品時能夠確認(rèn)收入、發(fā)出商品時能夠確認(rèn)收入DrDr：銀行存款應(yīng)收賬款預(yù)收賬款等：銀行存款應(yīng)收賬款預(yù)收賬款等 CrCr：主營業(yè)務(wù)收入：主營業(yè)務(wù)收入 應(yīng)交稅費(fèi)應(yīng)

17、交稅費(fèi)應(yīng)交增值稅（銷項(xiàng)稅額）應(yīng)交增值稅（銷項(xiàng)稅額）DrDr：主營業(yè)務(wù)成本：主營業(yè)務(wù)成本 CrCr：庫存商品：庫存商品Account for Revenue2 2、發(fā)出商品時不能確認(rèn)收入、發(fā)出商品時不能確認(rèn)收入DrDr：發(fā)出商品：發(fā)出商品 CrCr：庫存商品：庫存商品DrDr：應(yīng)收賬款：應(yīng)收賬款 CrCr：主營業(yè)務(wù)收入：主營業(yè)務(wù)收入 DrDr：主營業(yè)務(wù)成本：主營業(yè)務(wù)成本 CrCr：發(fā)出商品：發(fā)出商品DrDr：應(yīng)收賬款：應(yīng)收賬款 CrCr：應(yīng)交稅費(fèi)：應(yīng)交稅費(fèi)應(yīng)交增值稅（銷項(xiàng)稅額）應(yīng)交增值稅（銷項(xiàng)稅額）發(fā)發(fā)出出商商品品能能夠夠確確認(rèn)認(rèn)收收入入Sales with buyback agreements

18、A company sells a product in one period and agrees to buy it back in the next accounting period。 （1 1）收到的款項(xiàng)作為負(fù)債；）收到的款項(xiàng)作為負(fù)債；Mostly there is no sale, because the seller retains the risks of ownership. （2 2）回購價格大于原售價的差額，在回購）回購價格大于原售價的差額，在回購期間分期計(jì)提利息，計(jì)入期間分期計(jì)提利息，計(jì)入“財務(wù)費(fèi)用財務(wù)費(fèi)用”。 但有確鑿證據(jù)表明滿足銷售商品收入確認(rèn)條但有確鑿證據(jù)表明滿足

19、銷售商品收入確認(rèn)條件的件的, ,銷售的商品按售價確認(rèn)收入；回購的商品作銷售的商品按售價確認(rèn)收入；回購的商品作為購買商品處理。為購買商品處理。sale when right of return existsThe company should recognize revenue from the sales transactions at the time of sale only if all of the following six conditions have been met. 1.The sellers price to the buyer is substantially fixe

20、d or determinable at the date of sale.2.The buyer has paid the seller, or the buyer is obligate to pay the seller, and the obligation is not contingent on resale of the product.4.The buyer acquiring the product for resale has economic substance apart from that provided by the seller. 5.The seller do

21、se not have significant obligations for future performance to directly bring about resale of the product by the buyer.3.The buyers obligation to the seller would not be changed in the event of theft or physical destruction or damage of the product.6.The seller can reasonably estimate the amount of f

22、uture returns.1 1、若能根據(jù)以往經(jīng)驗(yàn)合理估計(jì)退貨可能性、若能根據(jù)以往經(jīng)驗(yàn)合理估計(jì)退貨可能性（1 1）發(fā)出商品時確認(rèn)收入，期末估計(jì)可能退貨部）發(fā)出商品時確認(rèn)收入，期末估計(jì)可能退貨部分確認(rèn)相關(guān)負(fù)債。分確認(rèn)相關(guān)負(fù)債。（2 2）發(fā)生退貨，按實(shí)際退貨數(shù)量，增加）發(fā)生退貨，按實(shí)際退貨數(shù)量，增加“庫存商庫存商品品”，沖減銷項(xiàng)稅額和原確認(rèn)負(fù)債，差額調(diào)整收，沖減銷項(xiàng)稅額和原確認(rèn)負(fù)債，差額調(diào)整收入和成本。入和成本。2 2、若不能合理確定退貨的可能性、若不能合理確定退貨的可能性待退貨期滿時再確認(rèn)收入。待退貨期滿時再確認(rèn)收入。Installment-salesInstallment sales gen

23、erally describes any type of sale for which payment is required in periodic installments over an extended period of time. 分期收款銷售是指商品已經(jīng)交付，但貨款分期收分期收款銷售是指商品已經(jīng)交付，但貨款分期收回（通常超過回（通常超過3 3年）的一種銷售方式。年）的一種銷售方式。 如果延期收取的貨款具有融資性質(zhì)，企業(yè)應(yīng)當(dāng)按照如果延期收取的貨款具有融資性質(zhì)，企業(yè)應(yīng)當(dāng)按照應(yīng)收的合同或協(xié)議價款應(yīng)收的合同或協(xié)議價款的的公允價值公允價值確定收入金額。確定收入金額。 商品現(xiàn)銷價格商品現(xiàn)銷價

24、格或或未來現(xiàn)金流量的未來現(xiàn)金流量的現(xiàn)值現(xiàn)值采用實(shí)際利率法攤銷采用實(shí)際利率法攤銷長期應(yīng)收款長期應(yīng)收款 分期收回的款項(xiàng)分期收回的款項(xiàng)分期收款銷售商品應(yīng)收分期收款銷售商品應(yīng)收的合同或協(xié)議價款的合同或協(xié)議價款 尚未收回的長期應(yīng)收款尚未收回的長期應(yīng)收款 未實(shí)現(xiàn)融資收益未實(shí)現(xiàn)融資收益 應(yīng)收的合同或協(xié)議價款與應(yīng)收的合同或協(xié)議價款與公允價值之間的差額公允價值之間的差額 實(shí)際利率法按期計(jì)算確定實(shí)際利率法按期計(jì)算確定的利息收入的利息收入 尚未轉(zhuǎn)入當(dāng)期收益的未實(shí)尚未轉(zhuǎn)入當(dāng)期收益的未實(shí)現(xiàn)融資收益現(xiàn)融資收益 核算企業(yè)長期應(yīng)收款項(xiàng)，核算企業(yè)長期應(yīng)收款項(xiàng)，包括包括融資租賃產(chǎn)生的應(yīng)收款項(xiàng)融資租賃產(chǎn)生的應(yīng)收款項(xiàng)、采用遞延方式、

25、采用遞延方式具有融資性質(zhì)具有融資性質(zhì)的銷售商品的銷售商品和提供勞務(wù)等產(chǎn)生和提供勞務(wù)等產(chǎn)生的應(yīng)收款項(xiàng)等。的應(yīng)收款項(xiàng)等。發(fā)出商品發(fā)出商品結(jié)轉(zhuǎn)相應(yīng)成本結(jié)轉(zhuǎn)相應(yīng)成本DrDr：長期應(yīng)收款：長期應(yīng)收款 名義應(yīng)收金額名義應(yīng)收金額 CrCr：主營業(yè)務(wù)收入：主營業(yè)務(wù)收入 公允價值公允價值 未實(shí)現(xiàn)融資收益未實(shí)現(xiàn)融資收益 差額差額DrDr：主營業(yè)務(wù)成本：主營業(yè)務(wù)成本 CrCr：庫存商品：庫存商品涉及增值稅的應(yīng)進(jìn)行相應(yīng)處理。涉及增值稅的應(yīng)進(jìn)行相應(yīng)處理。借：銀行存款借：銀行存款 名義金額名義金額 貸：長期應(yīng)收款貸：長期應(yīng)收款借：未實(shí)現(xiàn)融資收益借：未實(shí)現(xiàn)融資收益 按實(shí)際利率分期攤銷按實(shí)際利率分期攤銷 貸：財務(wù)費(fèi)用貸：財務(wù)

26、費(fèi)用代銷商品銷售代銷商品銷售代銷商品有兩種方式：視同買斷、收取手續(xù)費(fèi)。代銷商品有兩種方式：視同買斷、收取手續(xù)費(fèi)。1 1、視同買斷、視同買斷 委托方按委托方按合同或協(xié)議收取代銷貨款合同或協(xié)議收取代銷貨款；實(shí)際售價實(shí)際售價由受托方自行制定，實(shí)際售價與合同或協(xié)議價之間由受托方自行制定，實(shí)際售價與合同或協(xié)議價之間的的差額差額歸受托方所有。歸受托方所有。 按一般銷售和采購業(yè)務(wù)進(jìn)行處理。按一般銷售和采購業(yè)務(wù)進(jìn)行處理。 售價由委托方制定，受托方根據(jù)代銷商品已銷售價由委托方制定，受托方根據(jù)代銷商品已銷數(shù)量向委托方收取手續(xù)費(fèi)。數(shù)量向委托方收取手續(xù)費(fèi)。 委托方：發(fā)出商品時不能確認(rèn)收入，將成本轉(zhuǎn)委托方：發(fā)出商品時不

27、能確認(rèn)收入，將成本轉(zhuǎn)入入“委托代銷商品委托代銷商品”；收到代銷清單時按實(shí)際售價；收到代銷清單時按實(shí)際售價確認(rèn)收入。支付的手續(xù)費(fèi)作為確認(rèn)收入。支付的手續(xù)費(fèi)作為“銷售費(fèi)用銷售費(fèi)用”。2 2、收取手續(xù)費(fèi)、收取手續(xù)費(fèi)委托代銷商品委托代銷商品收到代銷清單結(jié)轉(zhuǎn)的成本收到代銷清單結(jié)轉(zhuǎn)的成本委托代銷商品的成本委托代銷商品的成本未售出代銷商品的成本未售出代銷商品的成本收回商品應(yīng)沖減的成本收回商品應(yīng)沖減的成本發(fā)出代銷商品發(fā)出代銷商品收到代銷清單收到代銷清單DrDr：委托代銷商品：委托代銷商品 CrCr：庫存商品：庫存商品DrDr：應(yīng)收賬款：應(yīng)收賬款 CrCr：主營業(yè)務(wù)收入：主營業(yè)務(wù)收入 應(yīng)交稅費(fèi)應(yīng)交稅費(fèi)應(yīng)交增值稅

28、（銷項(xiàng)稅額）應(yīng)交增值稅（銷項(xiàng)稅額）DrDr：主營業(yè)務(wù)成本：主營業(yè)務(wù)成本 CrCr：委托代銷商品：委托代銷商品DrDr：銷售費(fèi)用：銷售費(fèi)用 CrCr：應(yīng)收賬款：應(yīng)收賬款收到代銷款項(xiàng)收到代銷款項(xiàng)DrDr：銀行存款：銀行存款 CrCr：應(yīng)收賬款：應(yīng)收賬款 受托方：收到商品時不作為采購，計(jì)入受托方：收到商品時不作為采購，計(jì)入“受托受托代銷商品代銷商品”和和“受托代銷商品款受托代銷商品款”；銷售后按應(yīng)收；銷售后按應(yīng)收取的手續(xù)費(fèi)確認(rèn)收入。取的手續(xù)費(fèi)確認(rèn)收入。受托代銷商品款受托代銷商品款收到代銷商品的協(xié)議價收到代銷商品的協(xié)議價實(shí)際銷售沖減的數(shù)額實(shí)際銷售沖減的數(shù)額未售代銷商品的協(xié)議價未售代銷商品的協(xié)議價受托代

29、銷商品受托代銷商品對外銷售應(yīng)結(jié)轉(zhuǎn)的數(shù)額對外銷售應(yīng)結(jié)轉(zhuǎn)的數(shù)額收到代銷商品的協(xié)議價收到代銷商品的協(xié)議價未售代銷商品的協(xié)議價未售代銷商品的協(xié)議價退還商品應(yīng)沖減的數(shù)額退還商品應(yīng)沖減的數(shù)額收到代銷商品收到代銷商品售出代銷商品售出代銷商品DrDr：銀行存款：銀行存款/ /應(yīng)收賬款應(yīng)收賬款 CrCr：應(yīng)付賬款：應(yīng)付賬款XX公司公司 應(yīng)交稅費(fèi)應(yīng)交稅費(fèi)應(yīng)交增值稅（銷項(xiàng)稅額）應(yīng)交增值稅（銷項(xiàng)稅額）DrDr：受托代銷商品（約定價格）：受托代銷商品（約定價格） CrCr：受托代銷商品款：受托代銷商品款計(jì)算代銷手續(xù)費(fèi)計(jì)算代銷手續(xù)費(fèi)DrDr：應(yīng)付賬款：應(yīng)付賬款XX公司公司 CrCr：主營業(yè)務(wù)收入：主營業(yè)務(wù)收入/ /其他業(yè)

30、務(wù)收入其他業(yè)務(wù)收入支付代銷款項(xiàng)支付代銷款項(xiàng)DrDr：應(yīng)付賬款：應(yīng)付賬款XX公司公司 CrCr：銀行存款：銀行存款收到增值稅票收到增值稅票DrDr： 應(yīng)交稅費(fèi)應(yīng)交稅費(fèi)應(yīng)交增值稅（進(jìn)項(xiàng)稅額）應(yīng)交增值稅（進(jìn)項(xiàng)稅額） CrCr：應(yīng)付賬款：應(yīng)付賬款XX公司公司DrDr：受托代銷商品款：受托代銷商品款 CrCr：受托代銷商品：受托代銷商品售后租回售后租回 售后租回，是指銷售商品的同時，銷售方同售后租回，是指銷售商品的同時，銷售方同意在日后再將同樣的商品租回的銷售方式。意在日后再將同樣的商品租回的銷售方式。 （1 1）收到的款項(xiàng)作為負(fù)債；）收到的款項(xiàng)作為負(fù)債；1 1、一般情況下屬于融資交易，不確認(rèn)收入、一般情況下屬于融資交易，不確認(rèn)收入 （2 2）售價與賬面價值之間差額采用合理的方）售價與賬面價值之間差額采用合理的方法進(jìn)行分?jǐn)?，作為折舊費(fèi)用或租金費(fèi)用的調(diào)整。法進(jìn)行分?jǐn)?，作為折舊費(fèi)用或租金費(fèi)用的調(diào)整。 銷售的商品按售價確認(rèn)收入，并按賬面價值結(jié)銷售的商品按售價確認(rèn)收入，并按賬面價值結(jié)轉(zhuǎn)成本。轉(zhuǎn)成本。2 2、有確鑿證據(jù)表明經(jīng)營租賃的售后租回交易按公、有確鑿證據(jù)表明經(jīng)營租賃的售后租回交易按公允價值達(dá)成允價值達(dá)成sales return 銷售退回，是指售出的商品