讲义sbr自主学习阶段电子from contracts with customers

DefinitionRevenueisearisinginthecourseofanentity’süOrdinaryactivitiesmeansnormaltradingorüRevenuepresentedinthestatementofprofitorlossshouldnotincludeitemssuchasproceedsfromthesaleofnon-currentassetsorsalestaxRecognitionIFRS15requiresapplicationofitsstepIdentifythecontractwithaIdentifytheseparateperformanceobligationsinthecontract.DeterminethetransactionAllocatethetransactionpricetotheseparateperformanceobligationsinthecontract.Recogniserevenuewhen(oras)theentitysatisfiesaperformance

Example:applyingtheIFRSfive-stepmodelOn1January20X4,Angeloentersintoatwelve-month‘paymonthly’contractfora phone.Thecontractis eSouth,andtermsofthe nare:Angeloreceives handseton1JanuaryAngelopaysamonthlyfeeof$200,whichincludes minutes.AngeloisbilledonthelastdayofthemonthCustomersmaypurchasethesamehandsetfrom for$500withoutthepayment n.Theymayalsoenterintothepayment nwithoutthehandset,inwhichcase ncoststhem$175permonth. ’syear-endis31JuneExample:applyingtheIFRSfive-stepmodelShow eSouthshouldrecogniserevenuefromninaccordancewithIFRS15Revenuefromwithcustomers.YouranswershouldgivejournalOn1JanuaryOn31JanuarySolutionApplicationofthefive-stepprocess Identifythecontractwithacustomer.Thisisclear.eSouthhasatwelve-monthcontractwithAngelo.Identifytheseparateperformanceobligationsinthecontract.Inthiscasetherearetwo TheobligationtodeliveraTheobligationtoprovidenetworkservicesfor(Theobligationtodeliverahandsetwouldnotbedistinctperformanceobligationifthehandsetcouldnot,butitisinthiscasebecausethearesold Determinethetransactionprice.Thisisitis$2,400,thatis12months×themonthlyfeeofAllocatethetransactionpricetotheseparateperformanceobligationsinthecontract.Thetransactionpriceisallocatedtoeachseparateperformanceobligationinproportiontothesellingpriceatcontractinceptionofeachperformanceobligation,thatisthestand-alonepriceofthehandset($500andthestand-alonepriceofthenetworkservices($175×12=$2,100.00):selling%ofprice=$2,400$$NetworkRecogniserevenuewhen(oras)theentitysatisfiesaperformanceobligation,thatiswhentheentitytransfersapromisedgoodorservicetoacustomer.Thisappliestoeachoftheperformanceobligations: eSouthgivesahandsettoAngelo,itneedsrecognizetherevenueof eSouthprovidesnetworkservicestoAngelo,itneedstorecognizethetotalrevenueof$1,939.20.It’spracticaltodoitoncepermonthasthebillinghappens.Step1IdentifythecontractIFRS15saysthatacontractisanagreementbetweentwopartiesthatcreatesrightsandobligations.AcontractdoesnotneedtobeAnentitycanaccountforrevenuefromcontractifitmeetsthefollowingpthepartieshaveapprovedthepeachparty'srightscanbeppaymenttermscanbepthecontracthascommercialpit thattheentitywillbe

关商品时确认收入：价Alunahasayearendof31DecemberOn30September20X1,Alunasignedacontractwithacustomertoprovidethemwithanasseton31December20X1.Controlovertheassetpassedtothecustomeron31December20X1.Thecustomerwillpay$1millionon30June20X2.By31December20X1,asaresultofchangesintheeconomicclimate,Alunadidnotbelieveitwasprobablethatitwouldcollecttheconsiderationthatitwasentitledto.Therefore,thecontractcannotbeaccountedforandnorevenueshouldbeAshanti(06/10Ashantisold$5millionofgoodstoacustomerwhorecentlymadeanannouncementthatitisrestructuringitsdebtswithits rsincludingAshanti.ItisprobablethatAshantiwillnotrecovertheamountsoutstanding.Thegoodsweresoldaftertheannouncementwasmadealthoughtheorderwascedpriortothe甲司公订专术 乙使并按其使用情况收特权用。评为同同技合始日即 给乙公使。合开日的一度甲提专术情告约期支付特许权使用费在同始后第年续该专利技术但公财下融下可金足司合了第的权而后三个季度仅名金付。开后年乙公继用司利甲公经完全丧失融力流部户，司款步 信风显升。 Combiningcontracts合同合IFRS15paraAnentityshouldcombinetwoormorecontractsenteredintoatornearthesametimewiththesamecustomer(orrelatedpartiesofthecustomer)andaccountforthecontractsasasinglecontractifoneormoreofthefollowingcriteriaaremet:thecontractsarenegotiatedasawithasinglecommercialtheamountofconsiderationtobepaidinonecontractdependsonthepriceorperformanceoftheothercontract;orthegoodsorservicespromisedinthecontracts(orsomegoodsorservicespromisedineachofthecontracts)areasingleperformanceobligation.

下列条件之一时，合并为一份合同进行会计处 Ex–20122000万元的价格向丙公司销售市场价格为2200万元、成本为1600万元的通讯设备一套。作为与该设备销售合 。答理由：因设备销售和设备合同相关联，甲公司应当将

22理由：因设备销售和设备合同相关联（对价金额取决Contractmodifications合同1ModificationaccountedforasaseparatecontractIFRS15paraAccountingforamodificationasaseparatecontractreflectsthefactthatthereisnoeconomicdifferencebetweentheentitiesenteringintoaseparatecontractandagreeingtothemodification.Anentityaccountsforacontractmodificationasaseparatecontractifthescopeofthecontractincreasesbecauseoftheadditionofgoodsorservices,thepriceofthecontractincreasesbyanamountofconsiderationthatreflectstheentity’softheadditionalpromisedgoodsorservicesandanyappropriateadjustmentstothatpricetoreflectthecircumstancesoftheparticularcontract

ModificationaccountedforasaseparatecontractIFRS15paraAmodificationthatdoesnotmeettheabovecriteriatobeaccountedforasaseparatecontractisaccountedforasanadjustmenttotheexistingcontract,eitherprospectivelyorthroughacumulativecatch-upadjustment.Thedeterminationdependsonwhethertheremaininggoodsorservicestobeprovidedtothecustomerunderthemodifiedcontractare 2ModificationaccountedforprospectivelyAnentityaccountsforamodificationprospectivelyiftheremaininggoodsorservicesarefromthegoodsorservicestransferredbeforethemodification,buttheconsiderationforthosegoodsorservicesdoesreflecttheir .Thistypeofcontractmodificationistreatedastheterminationoftheoriginalcontractandthecreationofanewcontract.Theamountofconsiderationallocatedtotheremainingperformanceobligations(afterthemodification)isthesumofanyconsiderationinitiallyincludedinthetransactionpriceofthecontractbeforemodification,andthathadnotbeenrecognisedasrevenueandtheconsiderationpromisedaspartofthe

本例中，在合同始，公认其周客提的洁务可的但公向户让是系实相相同的、可确的，其单义文在合变之，公每确收1在合同变更日，由新的年洁务价格 该服在同该同更能为独合进会处理，由于在剩余同间提的务已供服是明区的3Modificationaccountedforthroughcumulativecatch-upadjustmentIFRS15paraAnentityaccountsforamodificationthroughacumulativecatch-upadjustmentiftheremaininggoodsorservicesinthemodificationareandarepartofasingleperformanceobligationthatisonlypartiallysatisfiedwhenthecontractismodified.Thistypeofcontractmodificationistreatedasifitwerepartoftheoriginalcontract.Theeffectthatthemodificationhasonthetransactionprice,andthemeasureofprogresstowardscompletesatisfactionoftheperformanceobligation,isrecognisedasanadjustmenttorevenueatthedateof

认收入600万元(1000万元×60%)。价格为1200万元(1000万元+200万元)，乙公IdentifyingtheseparateperformanceobligationIFRS15Agoodorservicethatispromisedtoacustomerthecustomercanbenefitfromthegoodorservice,eitheronitsownortogetherwithotherresourcesthatarereadilyavailabletothecustomer(thatis,thegoodorserviceiscapableofbeingtheentity'spromisetotransferthegoodorservicetothecustomerissepara yidentifiablefromotherpromisesinthecontract(thatis,thepromisetotransferthegoodorserviceisdistinctwithinthecontextofthecontract)IFRS15paraAcustomeristypicallyabletobenefitfromagoodorserviceonitsown,ortogetherwithreadilyavailableresources,wheretheentityregularly thatgoodorservicePrincipalsandagentsAnentitymustdecidethenatureofeachobligation.IFRS15paraB34)saysthismight toprovidethespecifiedgoodsorserviceitself(i.e.itis toarrangeforanotherpartytoprovidethegoodsor(i.e.itisanIfanentityisanagent,thenrevenuewillbebasedonthefeeitisentitledWarrantiesMostofthetime,awarrantyisassurancethataproductwillfunctionasintended.Ifthisisthecase,thenthewarrantywillbeaccountedforinaccordancewithIAS37Provisions,ContingentLiabilitiesandContingentAssets.Ifthecustomerhastheoptiontopurchasethewarranty y,thenitshouldbetreatedasadistinctperformanceobligation.Thismeansthataportionofthetransactionpricemustbeallocatedtoit.Factorsthathelpanentitytodeterminewhethertwoormorepromisestotransfergoodsorservicestoacustomerareaseparateperformanceobligationincludethefollowing:Theentityprovidesasignificantserviceofintegratingthegoodsorserviceswithothergoodsorservicespromisedinthecontractintoabundleofgoodsorservicesthatrepresentthecombinedoutputoroutputsforwhichcustomerhascontracted(thatis,theentityisusingthegoodsorservicesastheinputstoproduceordeliverthecombinedoutputoroutputsspecifiedbythecustomer).Acombinedoutputoroutputsmightincludemorethanonephase,element,orunit.

Oneormoreofthegoodsorservicessignificantlymodifiesorcustomises,orissignificantlymodifiedorcustomisedby,oneormoreoftheothergoodsorservicespromisedinthe

Thegoodsorservicesarehighlyinterdependentorhighlyinterrelated.Inotherwords,eachofthegoodsorservicesissignificantlyaffectedbyoneormoreoftheothergoodsorservicesinthecontract.Forexample,twoormoregoodsorservicesaresignificantlyaffectedbyeachotherbecausetheentitycannotfulfilitspromisetotransfereachofthegoodsorservicesindependently.IFRS15para

DeterminethetransactionpriceIFRS15definesthetransactionpriceastheamountofconsiderationtheentityexpectsinexchangeforsatisfyingaperformanceobligation.SalestaxisexcludedWhendeterminingthetransactionprice,thefollowingmustØvariableØsignificantfinancingØnon-cashØconsiderationpayabletoaEx-PerformancebonuswithAcontractorentersintoacontractwithacustomertobuildanassetforC100,000,withaperformancebonusofC50,000thatwillbepaidbasedonthetimingofcompletion.Theamountoftheperformancebonusdecreasesby10%perweekforeveryweekbeyondtheagreed-uponcompletiondate.Thecontractrequirementsaresimilartothoseofcontractsthatthecontractorhasperformedpreviously,andmanagementbelievesthatsuchexperienceispredictiveforthiscontract.Thecontractorconcludesthattheismostpredictiveinthiscase.Thecontractorestimatesthatthereisa60%probabilitythatthecontractwillbecompletedbytheagreed-uponcompletiondate,a30%probabilitythatitwillbecompletedoneweeklate,anda10%ofprobabilitythatitwillbecompletedtwoweeksQuestionHowshouldthecontractordetermine(100000+50000)*60%+(100000+45000)*30%+000+40000)*10%=147Ex-PerformancebonuswithtwoAcontractorentersintoacontracttoconstructaC250millionplusaC25millionawardfeeifthefacilityiscompletedbyaspecifieddate.Thecontractisexpectedtotakethreeyearstocomplete.Thecontractorhasalonghistoryofconstructingsimilarfacilities.Theawardfeeis(thatis,thereareonlytwopossiblees)andispayableinfulluponcompletionofthefacility.ThecontractorwillreceivenoneoftheC25millionfeeifthefacilityisnotcompletedbythespecifieddate.Thecontractorbelieves,basedonitsexperience,thatitis95%likelythatthecontractwillbecompletedsuccessfullyandinadvanceofthetargetdate.HowshouldthecontractordeterminethetransactionItisappropriateforthecontractortousethetoestimatethevariableconsideration.Thecontract’stransactionpriceisthereforeC275million,whichincludesthefixedcontractpriceofC250millionandtheC25millionawardfee.Thisestimateshouldbeupdatedoneachreportingdate.ConstraintonvariableconsiderationIFRS15Thereisaconstraintontheamountofvariableconsiderationtobeincludedinthetransactionprice.Anentityincludessomeorallofanamountofvariableconsiderationonlytotheextentthatitisthatintheamountofcumulativerevenuerecognisedwillnotoccurwhentheuncertaintyassociatedwiththevariableconsiderationissubsequent

Ex-ConstraintonvariableconsiderationAlandownersellslandtoadeveloperforC1million.Thelandownerisalsoentitledtoreceive5%ofanyfuturesalespriceofthelandinexcessofC5million.Thelandownerdeterminesthatitsexperiencewithsimilarcontractsisof ,becausethefutureperformanceoftherealestatemarketwillcausetheamountofvariableconsiderationtobe.Additionally,theuncertaintyisnotexpectedtoberesolvedinashortperiodoftime,becausethedeveloperdoesnothavecurrent nstoselltheland.ShouldthelandownerincludevariableconsiderationintransactionAnswerNoamountofvariableconsiderationshouldbeincludedinthetransactionprice.Itisnothighlyprobablethatasignificantreversalofcumulativerevenuerecognizedwillnotoccurresultingfromachangeinestimateoftheconsiderationthatthelandownerwillreceiveuponfuturesaleoftheland.ThetransactionpriceatcontractinceptionisthereforeC1million.Thelandownerwillupdateitsestimate,includingapplicationoftheconstraint,ateachreportingdateuntiltheuncertaintyisresolved.ThisincludesconsideringwhetheranyminimumamountshouldbeEx-VolumediscountsOn1January20x8,entityJentersintoaone-yearcontractwithacustomertodeliverwatertreatmentchemicals.Thecontractstipulatesthatthepricepercontainerwillbeoncethecustomerreachescertainsalesvolume,defined,PriceperCumulativesales3,000,001containersandVolumeisdeterminedbasedonsalesduringthecalendaryear.Therearenominimumpurchaserequirements.EntityJestimatesthatthetotalsalesvolumefortheyearwillbe,basedonitsexperiencewithcontractsandforecastedsalestotheEntityJsells700,000containerstothecustomerduringthefirstquarterended31March20x8foracontractpriceofC100percontainer.HowshouldentityJdeterminethetransactionAnswer:ThetransactionpriceisC90percontainerbasedonentityJ’sestimateoftotalsalesvolumefortheyear.Sincetheestimatedcumulativesalesvolumeof2.8millioncontainerswouldresultinapricepercontainerofC90.EntityJconcludesthat,basedonatransactionpriceofC90percontainer,itis thatasignificantreversalintheamountofcumulativerevenuerecognizedatasellingpricewillnotoccurwhentheuncertaintyisresolved.RevenueisthereforerecognizedofC90percontaineraseachcontainerissold.EntityJwillforcashreceivedinexcessofthetransactionpriceforthefirst1millioncontainerssoldatC100percontainer(thatis, untilthecumulativesalesvolumeisreachedforthenextpricingtierandthepriceisretroactivelyreduced.Ex-Re-assessmentofestimatedvolumediscountsEntityJsells800,000containersofchemicalsduringsecondreportingperiodended30JuneThecustomercommencesanewwatertreatmentprojectduringthesecondquarteroftheyear,whichincreaseditsneedforchemical Inlightofthisnewproject,entityJincreasesitsestimateoftotalsalesvolumeto3.1millioncontainersattheendofthesecondreportingperiod.Ataresult,entityJwillberequiredtoretroactivelyreducethepricepercontainertoC85.QuestionHowshouldentityJaccountforthechangeinAnswerC85percontainer*800,000containerssoldinLess:C5percontainer(C90-C85)*700,000containerssoldin

ThereflectsamountofrevenuethatentityJwouldrecognisedif,atcontractinception,ithadhadinformationthatisnowEntityJwillcontinuetoupdateitsestimateoftotalsalesvolumeateachreportingdateEx-SalewitharightofreturnWheregoodsaresoldwitharightofreturn,anentityshouldnotrecogniserevenueforgoodsthatitexpectstobeItcancalculatethelevelofreturnsusingtheexpectedvaluemethod(theprobability-weightedsumofamounts)orsimplyestimatethemostlikelyamount.Thiswillbeshownasarefundliabilityandadeductionfromrevenue.Theentityalsorecognisesanasset(adjustedagainstcostofsales)foritsrighttorecoverproductsfromcustomersonsettlementoftherefundliability. 公司销售5000件 估计该 器材发出时纳税义务已经发

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2FinancingIndeterminingthetransactionprice,anentitymustconsiderifthetimingofpaymentsprovidesthecustomerortheentitywithafinancingbenefit.IFRS15providesthefollowingindicationsofasignificantfinancingcomponent:thedifferencebetweentheamountofpromisedconsiderationandthecashsellingpriceofthepromisedgoodsorservicesthelengthoftimebetweenthetransferofthepromisedgoodsorservicestothecustomerandthepaymentdate.Ifthereisafinancingcomponent,thentheconsiderationreceivableneedstobediscountedtopresentvalueusingtherateatwhichthecustomerborrowsmoney.3NoncashconsiderationAnynon-cashconsiderationismeasuredatfairIfthefairvalueofnon-cashconsiderationcannotbeestimatedreliablythenthetransactionismeasuredusingthestand-alonesellingpriceofthegoodorservicespromisedtothecustomer.EntitySentersintoacontracttobuildamachineforamanufacturerandisentitledtoabonusintheformof10,000sharesofthemanufacturer’scommonstockifthemachineisdeliveredwithinsixmonths.EntityShasnotbuiltsimilarmachinesinthepastandthatitishighlyprobablethatasignificantreversalintheamountofcumulativerevenuerecognisedwillnotoccur.AssumethatthearrangementdoesnotincludeaderivativeHowshouldentitySaccountforthenon-cash4ConsiderationpayabletoacustomerIfconsiderationispaidtoacustomerinexchangeforagoodorservice,thenitshouldbeaccountedforasapurchaseAssumingthattheconsiderationpaidtoacustomerisnotinexchangeforadistinctgoodorservice,anentityshouldaccountforitasareductionofthetransactionprice.Ex-PaymentforadistinctserviceEntityWsells1,000phonestoaretailerforC100,000.ThecontractincludesanadvertisingarrangementthatrequiresentityWtopayC10,000towardsaspecificadvertisingpromotionthattheretailerwillprovide.Theretailerwillprovidetheadvertisingonstrategicallylocatedbillboardsandinlocaladvertisements.EntityWcouldhaveelectedtoengageathirdpartytoprovidesimilaradvertisingservicesatacostofC10,000.HowshouldentityWaccountforthepaymenttotheforAnswerEntityWshouldaccountforthepaymenttotheretailerconsistentwithotherpurchasesofadvertisingservices.ThepaymentfromentityWtotheretailerisconsiderationforadistinctserviceprovidedbytheretailerandreflectsfairvalue.Theadvertisingisdistinct,becauseentityWcouldhaveengagedathirdpartywhoisnotitscustomertoperformsimilarservices.ThetransactionpriceforthesaleofthephonesisC100,000andisnotaffectedbythepaymentmadebytheretailer.Ex-PaymentforadistinctserviceinexcessoffairvalueAssumethesamefactsasinpreviousex,exceptthatthefairvalueoftheadvertisingserviceisC8,000.HowshouldentityWaccountforthepaymenttoretailerforAnswerTheamountofthepaymentthatrepresentsfairvalueoftheadvertisingservice(C8,000)isaccountedforinawaythatisconsistentwithotherpurchasesofadvertisingservices,becauseitisconsiderationforadistinctservice,Theexcessamountofthepaymentoverthefairvalueoftheservices(C2,000)isareductionofthetransactionpriceforthesaleofthephones.SothetransactionpriceforthesaleofthephonesisC98,000.Step4:AllocatethetransactionpriceThetotaltransactionpriceshouldbeallocatedtoeachperformanceobligationinproportiontostand-alonesellingprices.Thebestevidenceofastand-alonesellingpriceistheobservablepricewhenthegoodorserviceissold Ifastand-alonesellingpriceisnotdirectlyobservablethenitmustbeestimated.Observableinputsshouldbeisedwhenever

余值法，是指企业根据合同价格减去合同Ifacustomerisofferedadiscountforpurchasingabundleofgoodsandservices,thenthediscountshouldbeallocatedacrossallperformanceobligationswithinthecontractinproportiontotheirstand-alonesellingprices(unlessobservableevidencesuggeststhatthiswouldbeinaccurate) 本例中，这三种品单售合为0元而合的格0为于公经品产组在起的价格销售，该价与单售的额0元与合的扣致而致证该同折仅归品。因此，在该合同，摊品的 价为0元分至品为甲司当一按产的价对例将该价格二间分。 B产 Step5:RecogniserevenueRevenueisrecognisedwhen(oras)theentitysatisfiesaperformanceobligationbytransferringapromisedgoodorservicetoacustomer.AnentitymustdetermineatcontractinceptionwhetheritsatisfiestheperformanceobligationtimeorsatisfiestheperformanceobligationinIFRS15para35statesthatanentitysatisfiesaobligationovertime ofthefollowingcriteriais(a)thecustomersimultaneouslyreceivesandconsumesthebenefitsprovidedbytheentity'sperformanceastheentity(b)theentity'sperformancecreatesorenhancesanasset(forexample,workinprogress)thatthecustomercontrolsastheassetiscreatedorenhanced,or(c)theentity’sperformancedoes createanassetwithanalternativeusetotheentity theentityhasanen righttopaymentforperformancecompletedtodateIfaperformanceobligationissatisfiedovertime,thenrevenueisrecognisedovertimebasedonprogresstowardsthesatisfactionofthatperformanceobligation物在途经C市时，由另外一家公司服务，由于A市到C市之间的服务是无需重新执行的，因此，济利益，因此，企业提供的服务属于在某一时段内履行的履船舶。甲公司如果想把该船舶给其他客户，需要发生重Methodsofmeasuringprogresstowardssatisfactionofaperformanceobligationinclude: outputmethods(suchassurveysofperformance,ortime inputmethods(suchascostsincurredasaproportiontotalexpectedIfprogresscannotbereliablymeasuredthenrevenueonlyberecogniseduptotherecoverablecostsIfaperformanceobligationisnotsatisfiedovertimethenitissatisfiedatapointintime.TheentitymustdeterminethepointintimeatwhichaofapromisedAnentitycontrolsanassetifitcanand.ControlalsoincludestheabilitytopreventotherentitiesfromobtainingbenefitsfromanIFRS15(para38)providesthefollowingofTheentityhasapresentrighttopaymentfortheThecustomerhaslegaltitletotheTheentityhastransferredphysicalpossessionoftheThecustomerhasthesignificantrisksandrewardsofoftheThecustomerhasacceptedtheContractcostsIFRS15saysthatthefollowingcostsmustbeThecostsofobtainingacontract.Thismustexcludecoststhatwouldhavebeenincurredregardlessofwhetherthecontractwasobtainedornot(suchassomelegalfees,orthecostsoftravellingtoatender).Thecostsoffulfillingacontractiftheydonotfallwithinthescopeofanotherstandard(suchasIAS2Inventories)andtheentityexpectsthemtoberecovered.Thecapitalisedcostsofobtainingandfulfillingacontractwillbeamortisedtothestatementofprofitorlossasrevenueisrecognised.Costsincurredinfulfillingacontractarerecognisedasanassetiftheymeetthefollowingcriteria:Thecostsrelatedirectlytoanidentifiablecontract(costssuchaslabour,materials,managementThecostsgenerateorenhanceresourcesoftheentitythatwillbeusedinsatisfying(orcontinuingtosatisfy)performanceobligationsinthefuture;andThecostsareexpectedtobe

①该成本与一份当前或预期取得的合同直②该成本增加了企业未来用于履行履约义③该成本Ex–合同履约成 甲公司为该平台的设计、硬件和软件以及信息中心的测试本例中，甲公司为履行合同发生的上述成本中，硬件和软当将这些成本确认为一项。甲公司向两名负责该项目的员Theincrementalcostsofobtainingacontract(suchassalescommission)arerecognisedasanassetiftheentityexpectstorecoverthoseCoststhatwouldhavebeenincurredregardlessofwhetherthecontractwasobtainedarerecognisedasanexpenseas

Ex–合同取得成 的支出为15000元，(2)因投标发生的差旅费为10000元，(3)销售人员佣金为5000元，甲公司预期这些支出未来能够收回。此外，甲公司根 售部门经理支付年度奖金10000元。 PresentationonthestatementoffinancialpositionWhenanentityhasrecognisedrevenuebeforeithasreceivedconsideration,thenitshouldrecogniseeither: areceivableiftherighttotheconsiderationisunconditional, aAnentityhasanunconditionalrighttoreceiveconsiderationifthepassageoftimeisrequiredbeforepaymentisAshouldberecognisediftheentityhasreceivedconsideration(orhasanunconditionalrighttoreceiveconsideration)beforetherelatedrevenuehasbeenrecognised项商品，A商品的单独售价为6000元，B商品的单独售价为部交付之后，甲公司才有权收取25000元的合同对价。假 000[(24000÷(6000)×25000

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JudgementContractswithcustomersdonotneedtobeinwritingbutarise .AnentitythereforeascertainwhetherithasaconstructiveobligationdeliveragoodorservicetoaAcontractcanonlybeaccountedforifitis thattheentitywillcollecttheconsiderationthatitisentitledto.Whetherbenefitsareprobableis,ultima y,ajudgementTheentitymustidentifyperformanceobligationsinacontract.However,pastperformancemaygiverisetoexpectationsinacustomerthatgoodsorservicesnotspecifiedinthecontractwill