國(guó)際會(huì)計(jì)準(zhǔn)則號(hào)收入

INTRODUCTION

前言

經(jīng)濟(jì)全球化使各國(guó)會(huì)計(jì)準(zhǔn)則向國(guó)際會(huì)計(jì)準(zhǔn)則趨同的趨勢(shì)日益明顯,

我國(guó)會(huì)計(jì)準(zhǔn)則體系也不例外。目前，我國(guó)會(huì)計(jì)準(zhǔn)則仍然與國(guó)際會(huì)計(jì)準(zhǔn)則存在一定的差異，因此希望大家能通過(guò)本課程的學(xué)習(xí)，掌握國(guó)際會(huì)計(jì)準(zhǔn)則的主要內(nèi)容，從而熟悉國(guó)際會(huì)計(jì)準(zhǔn)則與我國(guó)會(huì)計(jì)準(zhǔn)則的差異。

國(guó)際會(huì)計(jì)準(zhǔn)則IAS18號(hào)——收入

The

International

Accounting

Standards

Board

（IASB）

has

issued

two

International

Financial

Reporting

Standards

（IFRSs）

that

provide

guidance

in

this

area

國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)發(fā)布了兩個(gè)關(guān)于收入的國(guó)際會(huì)計(jì)準(zhǔn)則：

·

IAS

18

–

Revenue.收入

·

IAS

11

–

Construction

Contracts.

建造合同

IAS

18

is

the

IFRS

that

deals

with

revenue

for

the

majority

of

entities,

whilst

IAS

11

very

much

applies

the

principles

of

IAS

18

to

entities

in

the

construction

sector.

IAS

18適用于大多數(shù)企業(yè)，而IAS

11是將IAS

18的原則應(yīng)用于建筑業(yè)。

Both

standards

are

principles

based

and

short

on

detail

（this

is

particularly

true

of

IAS

18）.

Therefore

this

has

led

to

calls

by

some

users

for

a

more

rigorous

approach

that

removes

some

of

the

uncertainty

that

is

caused

by

the

existing

IFRSs.

As

a

result,

the

IASB

is

currently

examining

the

existing

standards

with

a

view

to

replacing

them

with

a

more

comprehensive

standard

in

the

future.

兩個(gè)準(zhǔn)則都是原則導(dǎo)向型的，并且缺少細(xì)節(jié)，在IAS18中體現(xiàn)得尤為明顯。因此這導(dǎo)致一些使用者要求采用一個(gè)更嚴(yán)謹(jǐn)?shù)奶幚矸椒◤亩F(xiàn)有準(zhǔn)則中存在的一些不確定性。因此，IASB目前正在審查現(xiàn)有準(zhǔn)則以期未來(lái)采用更全面的準(zhǔn)則取代它們。

In

this

session

we

will:

·Explain

exactly

the

meaning

of‘revenue’in

IAS

18.

準(zhǔn)確解釋IAS18中收入的含義

·Outline

the

principles

that

underpin

the

recognition

and

measurement

of

revenue.

概括介紹收入確認(rèn)和計(jì)量的原則

·Introduce

some

of

the

implementation

examples

that

are

provided

as

an

accompaniment

to

IAS

18.

介紹一些實(shí)際例子作為IAS

18的補(bǔ)充。

·Outline

the

changes

that

are

likely

to

the

method

of

accounting

for

revenue

in

the

future.

概括介紹未來(lái)收入的會(huì)計(jì)處理方法可能發(fā)生的變化。

MEANING

OF

‘REVENUE’

Revenue

is

the

gross

inflow

of

economic

benefits

during

the

period

arising

in

the

course

of

the

ordinary

activities

of

an

entity

when

those

inflows

result

in

increases

in

equity,

other

than

increases

relating

to

contributions

from

equity

participants.

收入，是指企業(yè)當(dāng)期日常經(jīng)營(yíng)活動(dòng)中產(chǎn)生的，導(dǎo)致權(quán)益的增加，但與權(quán)益參與者投入無(wú)關(guān)的經(jīng)濟(jì)利益總流入。

The

following

implications

flow

from

this

definition:

（a）

Revenue

should

be

stated

before

deduction

of

costs

of

sale.

收入是以扣除銷(xiāo)貨成本的金額列示。

For

example

if

goods

are

sold

for

$100

that

cost

the

seller

$80

to

manufacture,

the

revenue

is

$100,

not

$20.

（b）

Revenue

is

recognised

on

the

provision

of

goods

and

services

that

relate

to

the

ordinary

activities

of

the

entity.

收入是企業(yè)的日常活動(dòng)產(chǎn)生的。

If

an

entity

disposes

of

property,

plant

and

equipment

at

the

end

of

its

useful

economic

life,

the

proceeds

of

disposal

are

not

revenue

for

the

entity.

（c）

Sales

taxes（e.g.

VAT）

that

are

collected

from

the

customer

and

remitted

to

the

relevant

authorities

are

not

‘revenue’.

銷(xiāo)售稅（如增值稅中的銷(xiāo)項(xiàng)稅）不屬于收入。

For

example

if

goods

are

sold

for

$110,

inclusive

of

recoverable

sales

taxes

of

10%,

the

revenue

is

$100,

not

$110.

（d）

If

the

seller

is

acting

as

agent,

rather

than

as

the

principal,

in

a

transaction,

the

revenue

the

seller

should

recognise

is

the

amount

of

commission

receivable

rather

than

the

gross

amount

collected

from

the

customer.

s

to

complete

the

transaction

can

be

measured

reliably.

已發(fā)生的交易成本及完成交易的總成本能夠可靠計(jì)量

If

it

is

not

possible

to

reliably

measure

the

outcome

of

a

transaction

involving

the

provision

of

services,

then

revenue

should

be

recognised

only

to

the

extent

of

costs

incurred

by

the

seller,

assuming

these

costs

are

recoverable

from

the

buyer.

當(dāng)交易結(jié)果無(wú)法可靠估計(jì)時(shí)，已經(jīng)發(fā)生的勞務(wù)成本預(yù)計(jì)能夠得到補(bǔ)償?shù)模瑧?yīng)按已經(jīng)發(fā)生的能夠得到補(bǔ)償?shù)膭趧?wù)成本金額確認(rèn)提供勞務(wù)收入。

When

the

outcome

of

a

transaction

cannot

be

estimated

reliably

and

it

is

not

probable

that

the

costs

incurred

will

be

recovered,

revenue

is

not

recognised

and

the

costs

incurred

are

recognised

as

an

expense.

當(dāng)交易結(jié)果無(wú)法可靠估計(jì)時(shí)，已經(jīng)發(fā)生的勞務(wù)成本不能得到補(bǔ)償，不確認(rèn)收入，應(yīng)將已經(jīng)發(fā)生的勞務(wù)成本計(jì)入當(dāng)期損益。

3.

Interest,

royalties

and

dividends

IAS

18

states

that

entities

should

recognise

revenue

from

the

use

of

their

assets

yielding

interest,

royalties

and

dividends

when:

IAS

18規(guī)定企業(yè)在滿足下列條件時(shí)確認(rèn)收入：

（a）

It

is

probable

that

the

economic

benefits

associated

with

the

transaction

will

flow

to

the

entity.

與交易有關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)。

（b）

The

amount

of

the

revenue

can

be

measured

reliably.

收入的金額可以可靠計(jì)量。

注：同概念框架中的收入確認(rèn)條件

The

basis

for

the

recognition

of

revenue

from

the

use

by

others

of

the

‘seller’s’

assets

depends

on

the

type

of

transaction:

來(lái)自于其他方使用賣(mài)方資產(chǎn)所產(chǎn)生的收入確認(rèn)基礎(chǔ)取決于交易的類型：

（a）Interest

revenue

should

be

recognised

on

the

‘effective

interest’

basis.

利息收入應(yīng)按照實(shí)際利息確認(rèn)。（采用實(shí)際利率法）

（b）Royalties

should

be

recognised

on

an

accruals

basis

in

accordance

with

amounts

receivable.

使用費(fèi)收入應(yīng)當(dāng)按照權(quán)責(zé)發(fā)生制將應(yīng)收金額確認(rèn)為收入。

（c）

Dividend

revenue

should

be

recognised

when

the

right

to

receive

payment

is

established.

股利收入應(yīng)在確定應(yīng)收股利支付的權(quán)利時(shí)確認(rèn)收入。

PRINCIPLES

UNDERPINNING

MEASUREMENT

OF

REVENUE

收入計(jì)量的原則

IAS

18

states

that

‘Revenue

shall

be

measured

at

the

fair

value

of

the

consideration

received

or

receivable.

In

determining

fair

value

it

would

be

necessary

to

take

into

account

any

trade

discounts

or

volume

rebates

granted

by

the

seller.

IAS

18規(guī)定收入應(yīng)該按照已收或應(yīng)收對(duì)價(jià)的公允價(jià)值計(jì)量。在確認(rèn)公允價(jià)值時(shí)，應(yīng)考慮買(mǎi)方所給的商業(yè)折扣。

However,

where

the

consideration

is

deferred,

IAS

18

explains

that

the

arrangement

constitutes

a

financing

transaction

and

the

substance

of

the

transaction

is

a

supply

of

goods

or

services

plus

the

provision

of

finance.

然而，當(dāng)對(duì)價(jià)遞延時(shí)，IAS

18解釋說(shuō)：安排包含一項(xiàng)融資交易，并且該交易的實(shí)質(zhì)是提供商品或勞務(wù)加上提供融資。

In

such

circumstances,

the

amount

receivable

is

split

into:

在這樣的情況下，應(yīng)收的金額分為：

（a）An

amount

receivable

for

the

supply

of

goods

or

services.

銷(xiāo)售商品或提供勞務(wù)的應(yīng)收金額。

This

is

arrived

at

by

discounting

the

future

cash

receivable

by

the

seller.

應(yīng)收金額通過(guò)將銷(xiāo)售方未來(lái)應(yīng)收的現(xiàn)金折現(xiàn)來(lái)實(shí)現(xiàn)。

（b）

An

amount

receivable

for

the

supply

of

finance

to

the

buyer,

recognised

over

the

implied

term.

對(duì)買(mǎi)方提供融資的應(yīng)收金額。

Example

A

retail

entity

supplies

products

to

the

public

on

three

year

deferred

payment

terms.

On

1

January

2013

the

entity

supplies

a

product

for

a

total

price

of

$13,310,

payable

on

1

January

2016.

The

credit

rating

of

the

customer

is

such

that

a

relevant

imputed

annual

rate

of

interest

is

10%.

The

entity’s

year

end

is

31

December.

On

1

January

2013

the

total

revenue

from

the

sale

would

be

split

into:

（a）

Revenue

from

the

sale

of

goods

of

$10,000

（$13,310/1.103）.

This

is

recognised

immediately

by

crediting

revenue

and

debiting

receivables.

（b）

Interest

revenue

of

$3,310

（$13,310

-

$10,000）.

This

is

recognised

over

the

three

years

as

shown

in

the

table

below:

Opening

receivableFinance

（10%）income2013.12.31100001000110002014.12.31110001100121002015.12.3112100121013100

On

1

January

2016,

the

cash

is

received

and

the

receivable

derecognised.

國(guó)際會(huì)計(jì)準(zhǔn)則處理（不考慮銷(xiāo)售稅，成本結(jié)轉(zhuǎn)））我國(guó)會(huì)計(jì)準(zhǔn)則處理（不考慮增值稅，成本結(jié)轉(zhuǎn)）1

January

2013

Dr：Account

receivable

10000

Cr：Revenue

100002013年1月1日

借：長(zhǎng)期應(yīng)收款

13310

貸：主營(yíng)業(yè)務(wù)收入

10000

未確認(rèn)融資收益

331031

Dec

2013

Dr：Account

receivable

1000

Cr：Interest

revenue

10002013年12月31日

借：未確認(rèn)融資收益

1000

貸：利息費(fèi)用

100031

Dec

2014

Dr：Account

receivable

1100

Cr：Interest

revenue

11002014年12月31日

借：未確認(rèn)融資收益

1100

貸：利息費(fèi)用

110031

Dec

2015

Dr：Account

receivable

1210

Cr：Interest

revenue

12102015年12月31日

借：未確認(rèn)融資收益

1210

貸：利息費(fèi)用

12101

January

2016

Dr：Cash/Bank

deposit

13310

Cr：Account

receivable133102016年1月1日

借：銀行存款

13310

貸：長(zhǎng)期應(yīng)收款

13310

IAS

18

IMPLEMENTATION

EXAMPLES

Sale

and

repurchase

agreements

（Substance

over

Form）

Where

goods

are

‘sold’

under

conditions

that

either

require

the

seller

to

repurchase

them

in

the

future

or

contain

options

to

repurchase

that

are

likely

to

be

exercised,

then

the

substance

of

the

transaction

is

often

that

the

‘sale’

is

actually

a

provision

of

finance.

商品售出后，要求賣(mài)方在未來(lái)回購(gòu)或者包含很可能行使的回購(gòu)權(quán)，那么該交易的實(shí)質(zhì)常常是提供融資。

回購(gòu)價(jià)格為固定價(jià)格或者固定加成價(jià)格，則視為風(fēng)險(xiǎn)和報(bào)酬在“銷(xiāo)售”時(shí)沒(méi)有轉(zhuǎn)移；

回購(gòu)價(jià)格為回購(gòu)日的公允價(jià)值，則視為風(fēng)險(xiǎn)和報(bào)酬在“銷(xiāo)售”時(shí)轉(zhuǎn)移了。

Servicing

fees

included

in

the

price

of

a

product

When

the

selling

price

of

a

product

includes

an

identifiable

amount

for

subsequent

servicing

,that

amount

is

deferred

and

recognised

as

revenue

over

the

period

during

which

the

service

is

performed.

當(dāng)產(chǎn)品的賣(mài)價(jià)中包含可辨認(rèn)的后續(xù)服務(wù)時(shí)，該服務(wù)金額遞延并在服務(wù)的履行期間分期確認(rèn)收入。

The

amount

deferred

is

that

which

will

cover

the

expected

costs

of

the

services,

together

with

a

reasonable

profit

on

those

services.

遞延的金額需要覆蓋服務(wù)的預(yù)期成本，同時(shí)要考慮服務(wù)的合理利潤(rùn)，即遞延金額=服務(wù)的預(yù)期成本+合理利潤(rùn)。

Example

Suppose

an

entity

supplies

a

product

to

a

customer

for

a

total

price

of

$20,000.

The

price

includes

two

years

‘free’

servicing

of

the

product.

The

entity

estimates

that

the

annual

cost

of

servicing

the

product

will

be

$2,400.

The

entity

normally

earns

a

margin

of

20%

on

service

revenue.

The

expected

total

cost

to

the

entity

of

providing

the

‘free

service’

is

$4,800

（2

X

$2,400）.

Given

the

normal

margin

on

service

work

this

would

equate

to

revenue

of

$6,000

,that

is

$4,800

÷（1－20%）.

Therefore

the

entity

would

recognise

revenue

from

the

sale

of

the

product

of

$14,000

（$20,000

-

$6,000）

at

the

date

of

supply

and

service

revenue

of

$6,000

over

the

two

years

following

the

supply.

CHANGES

THAT

ARE

LIKELY

TO

THE

METHOD

ACCOUNTING

FOR

REVENUE

IN

THE

FUTURE

未來(lái)收入的會(huì)計(jì)處理可能發(fā)生的變化

The

background

As

already

stated,

revenue

is

a

crucial

number

to

users

of

financial

statements

in

assessing

an

entity’s

financial

performance

and

position.

However,

revenue

recognition

requirements

in

US

generally

accepted

accounting

principles

（GAAP）

differ

from

those

in

International

Financial

Reporting

Standards

（IFRSs）.

如上所述，收入是財(cái)務(wù)報(bào)表使用者評(píng)估企業(yè)的財(cái)務(wù)業(yè)績(jī)和財(cái)務(wù)狀況的一個(gè)關(guān)鍵數(shù)字。然而，美國(guó)會(huì)計(jì)準(zhǔn)則中的收入確認(rèn)要求不同于國(guó)際會(huì)計(jì)準(zhǔn)則。

Both

sets

of

requirements

need

improvement.

US

GAAP

comprises

broad

revenue

recognition

concepts

and

numerous

requirements

for

particular

industries

or

transactions

that

can

result

in

different

accounting

for

economically

similar

transactions.

兩套準(zhǔn)則都需要改進(jìn)。美國(guó)會(huì)計(jì)準(zhǔn)則包括了大量的收入確認(rèn)概念、眾多特殊行業(yè)或特殊交易的確認(rèn)要求，這些導(dǎo)致經(jīng)濟(jì)上相似的交易，卻進(jìn)行了不同地處理。

Although

IFRSs

have

fewer

requirements

on

revenue

recognition,

the

two

main

revenue

recognition

standards,

IAS

18,

Revenue

and

IAS

11,

Construction

Contracts,

can

be

difficult

to

understand

and

apply.

In

addition,

IAS

18

provides

limited

guidance

on

important

topics

such

as

revenue

recognition

for

multiple-element

arrangements.

盡管?chē)?guó)際會(huì)計(jì)準(zhǔn)則的收入確認(rèn)要求更少，但其主要的兩個(gè)收入確認(rèn)準(zhǔn)則IAS

18收入和IAS

11建造合同難于理解和應(yīng)用。此外，IAS18對(duì)重要專題的收入確認(rèn)的指導(dǎo)作用有限，如多因素合約的收入確認(rèn)。

The

detail

The

International

Accounting

Standards

Board

（IASB）

and

the

US

national

standard-setter,

the

Financial

Accounting

Standards

Board

（FASB）,

initiated

a

joint

project

to

clarify

the

principles

for

recognising

revenue

and

to

develop

a

common

revenue

standard

for

IFRSs

and

US

GAAP

that

would:

國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)和美國(guó)國(guó)家標(biāo)準(zhǔn)制定者——財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)發(fā)起一個(gè)共同項(xiàng)目，旨在闡明確認(rèn)收入的原則，形成一個(gè)國(guó)際會(huì)計(jì)準(zhǔn)則和美國(guó)會(huì)計(jì)準(zhǔn)則的共同收入準(zhǔn)則。

Remove

inconsistencies

and

weaknesses

in

existing

revenue

standards

消除現(xiàn)有收入準(zhǔn)則中的不一致和缺陷。

Provide

a

more

robust

framework

for

addressing

revenue

issues

提供一個(gè)更強(qiáng)大的解決收入問(wèn)題的框架。

Improve

comparability

of

revenue

recognition

practices

across

entities,

industries

and

capital

markets

提高企業(yè)之間、行業(yè)之間和資本市場(chǎng)之間收入確認(rèn)實(shí)務(wù)的可比性。

Provide

more

useful

information

to

users

of

financial

statements

through

improved

disclosure

requirements

通過(guò)改進(jìn)的披露要求為財(cái)務(wù)報(bào)表使用者提供