中级财务会计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代销商品销售代销商品销售售后租回售后租回sales return同时销售商品和提供劳务交易同时销售商品和提供劳务交易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.特点特点1 1特点特点2 2特点特点3 3特点特点4 4 收入是指企业在收入是指企业在日常经营活动中形成日常经营活动中形成的、会的、会导致导致所有者权益增加所有者权益增加的

4、、与的、与所有者投入资本无关所有者投入资本无关的经济利的经济利益的益的总总流入。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所有权凭证转移所有权凭证转移交付实物交付实物主要风险和报酬转移主要风险和报酬转移大多数零售交易大多数零售交易所有权凭证转移所有权凭证转移交付实物交付实物主要风险和报酬未转移主要风险和报酬未转移商品质量规格不符商品质量规格不符商品需要安装和检验商品需要安装和检验所有权凭证转移所有权凭证转移 主要风险和报酬转移主要风险和报酬转移交款提货方式销售交款提货方式销

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、已经发生的劳务成本预计能够得到补偿、已经发生的劳务成本预计能够得到补偿2 2、已经发生的劳务成本预计不能够得到补偿、已经发生的劳务成本预计不能够得到补偿 按已经发生的劳务成本金额确认收入，并按相按已经发生的劳务成本金额确认收入，并按相同金额结转成本。同金额结转成本。 已发生劳务成本按能得到补偿的部分确认劳务已发生劳务成本按能得到补偿的部分确认劳务收入，并

14、结转全部已经发生劳务成本收入，并结转全部已经发生劳务成本 不能得到补偿的已经发生劳务成本计入当期损不能得到补偿的已经发生劳务成本计入当期损益，不确认提供劳务收入。益，不确认提供劳务收入。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、发出商品时能够确认收入、发出商品时能够确认收入DrDr：银行存款应收账款预收账款等：银行存款应收账款预收账款等 CrCr：主营业务收入：主营业务收入 应交税费应

17、交税费应交增值税（销项税额）应交增值税（销项税额）DrDr：主营业务成本：主营业务成本 CrCr：库存商品：库存商品Account for Revenue2 2、发出商品时不能确认收入、发出商品时不能确认收入DrDr：发出商品：发出商品 CrCr：库存商品：库存商品DrDr：应收账款：应收账款 CrCr：主营业务收入：主营业务收入 DrDr：主营业务成本：主营业务成本 CrCr：发出商品：发出商品DrDr：应收账款：应收账款 CrCr：应交税费：应交税费应交增值税（销项税额）应交增值税（销项税额）发发出出商商品品能能够够确确认认收收入入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）收到的款项作为负债；）收到的款项作为负债；Mostly there is no sale, because the seller retains the risks of ownership. （2 2）回购价格大于原售价的差额，在回购）回购价格大于原售价的差额，在回购期间分期计提利息，计入期间分期计提利息，计入“财务费用财务费用”。 但有确凿证据表明满足销售商品收入确认条但有确凿证据表明满足

19、销售商品收入确认条件的件的, ,销售的商品按售价确认收入；回购的商品作销售的商品按售价确认收入；回购的商品作为购买商品处理。为购买商品处理。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、若能根据以往经验合理估计退货可能性、若能根据以往经验合理估计退货可能性（1 1）发出商品时确认收入，期末估计可能退货部）发出商品时确认收入，期末估计可能退货部分确认相关负债。分确认相关负债。（2 2）发生退货，按实际退货数量，增加）发生退货，按实际退货数量，增加“库存商库存商品品”，冲减销项税额和原确认负债，差额调整收，冲减销项税额和原确认负债，差额调整收入和成本。入和成本。2 2、若不能合理确定退货的可能性、若不能合理确定退货的可能性待退货期满时再确认收入。待退货期满时再确认收入。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. 分期收款销售是指商品已经交付，但货款分期收分期收款销售是指商品已经交付，但货款分期收回（通常超过回（通常超过3 3年）的一种销售方式。年）的一种销售方式。 如果延期收取的货款具有融资性质，企业应当按照如果延期收取的货款具有融资性质，企业应当按照应收的合同或协议价款应收的合同或协议价款的的公允价值公允价值确定收入金额。确定收入金额。 商品现销价格商品现销价

24、格或或未来现金流量的未来现金流量的现值现值采用实际利率法摊销采用实际利率法摊销长期应收款长期应收款 分期收回的款项分期收回的款项分期收款销售商品应收分期收款销售商品应收的合同或协议价款的合同或协议价款 尚未收回的长期应收款尚未收回的长期应收款 未实现融资收益未实现融资收益 应收的合同或协议价款与应收的合同或协议价款与公允价值之间的差额公允价值之间的差额 实际利率法按期计算确定实际利率法按期计算确定的利息收入的利息收入 尚未转入当期收益的未实尚未转入当期收益的未实现融资收益现融资收益 核算企业长期应收款项，核算企业长期应收款项，包括包括融资租赁产生的应收款项融资租赁产生的应收款项、采用递延方式、

25、采用递延方式具有融资性质具有融资性质的销售商品的销售商品和提供劳务等产生和提供劳务等产生的应收款项等。的应收款项等。发出商品发出商品结转相应成本结转相应成本DrDr：长期应收款：长期应收款 名义应收金额名义应收金额 CrCr：主营业务收入：主营业务收入 公允价值公允价值 未实现融资收益未实现融资收益 差额差额DrDr：主营业务成本：主营业务成本 CrCr：库存商品：库存商品涉及增值税的应进行相应处理。涉及增值税的应进行相应处理。借：银行存款借：银行存款 名义金额名义金额 贷：长期应收款贷：长期应收款借：未实现融资收益借：未实现融资收益 按实际利率分期摊销按实际利率分期摊销 贷：财务费用贷：财务

26、费用代销商品销售代销商品销售代销商品有两种方式：视同买断、收取手续费。代销商品有两种方式：视同买断、收取手续费。1 1、视同买断、视同买断 委托方按委托方按合同或协议收取代销货款合同或协议收取代销货款；实际售价实际售价由受托方自行制定，实际售价与合同或协议价之间由受托方自行制定，实际售价与合同或协议价之间的的差额差额归受托方所有。归受托方所有。 按一般销售和采购业务进行处理。按一般销售和采购业务进行处理。 售价由委托方制定，受托方根据代销商品已销售价由委托方制定，受托方根据代销商品已销数量向委托方收取手续费。数量向委托方收取手续费。 委托方：发出商品时不能确认收入，将成本转委托方：发出商品时不

27、能确认收入，将成本转入入“委托代销商品委托代销商品”；收到代销清单时按实际售价；收到代销清单时按实际售价确认收入。支付的手续费作为确认收入。支付的手续费作为“销售费用销售费用”。2 2、收取手续费、收取手续费委托代销商品委托代销商品收到代销清单结转的成本收到代销清单结转的成本委托代销商品的成本委托代销商品的成本未售出代销商品的成本未售出代销商品的成本收回商品应冲减的成本收回商品应冲减的成本发出代销商品发出代销商品收到代销清单收到代销清单DrDr：委托代销商品：委托代销商品 CrCr：库存商品：库存商品DrDr：应收账款：应收账款 CrCr：主营业务收入：主营业务收入 应交税费应交税费应交增值税

28、（销项税额）应交增值税（销项税额）DrDr：主营业务成本：主营业务成本 CrCr：委托代销商品：委托代销商品DrDr：销售费用：销售费用 CrCr：应收账款：应收账款收到代销款项收到代销款项DrDr：银行存款：银行存款 CrCr：应收账款：应收账款 受托方：收到商品时不作为采购，计入受托方：收到商品时不作为采购，计入“受托受托代销商品代销商品”和和“受托代销商品款受托代销商品款”；销售后按应收；销售后按应收取的手续费确认收入。取的手续费确认收入。受托代销商品款受托代销商品款收到代销商品的协议价收到代销商品的协议价实际销售冲减的数额实际销售冲减的数额未售代销商品的协议价未售代销商品的协议价受托代

29、销商品受托代销商品对外销售应结转的数额对外销售应结转的数额收到代销商品的协议价收到代销商品的协议价未售代销商品的协议价未售代销商品的协议价退还商品应冲减的数额退还商品应冲减的数额收到代销商品收到代销商品售出代销商品售出代销商品DrDr：银行存款：银行存款/ /应收账款应收账款 CrCr：应付账款：应付账款XX公司公司 应交税费应交税费应交增值税（销项税额）应交增值税（销项税额）DrDr：受托代销商品（约定价格）：受托代销商品（约定价格） CrCr：受托代销商品款：受托代销商品款计算代销手续费计算代销手续费DrDr：应付账款：应付账款XX公司公司 CrCr：主营业务收入：主营业务收入/ /其他业

30、务收入其他业务收入支付代销款项支付代销款项DrDr：应付账款：应付账款XX公司公司 CrCr：银行存款：银行存款收到增值税票收到增值税票DrDr： 应交税费应交税费应交增值税（进项税额）应交增值税（进项税额） CrCr：应付账款：应付账款XX公司公司DrDr：受托代销商品款：受托代销商品款 CrCr：受托代销商品：受托代销商品售后租回售后租回 售后租回，是指销售商品的同时，销售方同售后租回，是指销售商品的同时，销售方同意在日后再将同样的商品租回的销售方式。意在日后再将同样的商品租回的销售方式。 （1 1）收到的款项作为负债；）收到的款项作为负债；1 1、一般情况下属于融资交易，不确认收入、一般情况下属于融资交易，不确认收入 （2 2）售价与账面价值之间差额采用合理的方）售价与账面价值之间差额采用合理的方法进行分摊，作为折旧费用或租金费用的调整。法进行分摊，作为折旧费用或租金费用的调整。 销售的商品按售价确认收入，并按账面价值结销售的商品按售价确认收入，并按账面价值结转成本。转成本。2 2、有确凿证据表明经营租赁的售后租回交易按公、有确凿证据表明经营租赁的售后租回交易按公允价值达成允价值达成sales return 销售退回，是指售出的商品