国际会计准则号收入

INTRODUCTION

前言

经济全球化使各国会计准则向国际会计准则趋同的趋势日益明显,

我国会计准则体系也不例外。目前，我国会计准则仍然与国际会计准则存在一定的差异，因此希望大家能通过本课程的学习，掌握国际会计准则的主要内容，从而熟悉国际会计准则与我国会计准则的差异。

国际会计准则IAS18号——收入

The

International

Accounting

Standards

Board

（IASB）

has

issued

two

International

Financial

Reporting

Standards

（IFRSs）

that

provide

guidance

in

this

area

国际会计准则委员会发布了两个关于收入的国际会计准则：

·

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适用于大多数企业，而IAS

11是将IAS

18的原则应用于建筑业。

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.

两个准则都是原则导向型的，并且缺少细节，在IAS18中体现得尤为明显。因此这导致一些使用者要求采用一个更严谨的处理方法从而消除现有准则中存在的一些不确定性。因此，IASB目前正在审查现有准则以期未来采用更全面的准则取代它们。

In

this

session

we

will:

·Explain

exactly

the

meaning

of‘revenue’in

IAS

18.

准确解释IAS18中收入的含义

·Outline

the

principles

that

underpin

the

recognition

and

measurement

of

revenue.

概括介绍收入确认和计量的原则

·Introduce

some

of

the

implementation

examples

that

are

provided

as

an

accompaniment

to

IAS

18.

介绍一些实际例子作为IAS

18的补充。

·Outline

the

changes

that

are

likely

to

the

method

of

accounting

for

revenue

in

the

future.

概括介绍未来收入的会计处理方法可能发生的变化。

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，是指企业当期日常经营活动中产生的，导致权益的增加，但与权益参与者投入无关的经济利益总流入。

The

following

implications

flow

from

this

definition:

（a）

Revenue

should

be

stated

before

deduction

of

costs

of

sale.

收入是以扣除销货成本的金额列示。

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.

收入是企业的日常活动产生的。

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’.

销售税（如增值税中的销项税）不属于收入。

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.

已发生的交易成本及完成交易的总成本能够可靠计量

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.

当交易结果无法可靠估计时，已经发生的劳务成本预计能够得到补偿的，应按已经发生的能够得到补偿的劳务成本金额确认提供劳务收入。

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.

当交易结果无法可靠估计时，已经发生的劳务成本不能得到补偿，不确认收入，应将已经发生的劳务成本计入当期损益。

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规定企业在满足下列条件时确认收入：

（a）

It

is

probable

that

the

economic

benefits

associated

with

the

transaction

will

flow

to

the

entity.

与交易有关的经济利益很可能流入企业。

（b）

The

amount

of

the

revenue

can

be

measured

reliably.

收入的金额可以可靠计量。

注：同概念框架中的收入确认条件

The

basis

for

the

recognition

of

revenue

from

the

use

by

others

of

the

‘seller’s’

assets

depends

on

the

type

of

transaction:

来自于其他方使用卖方资产所产生的收入确认基础取决于交易的类型：

（a）Interest

revenue

should

be

recognised

on

the

‘effective

interest’

basis.

利息收入应按照实际利息确认。（采用实际利率法）

（b）Royalties

should

be

recognised

on

an

accruals

basis

in

accordance

with

amounts

receivable.

使用费收入应当按照权责发生制将应收金额确认为收入。

（c）

Dividend

revenue

should

be

recognised

when

the

right

to

receive

payment

is

established.

股利收入应在确定应收股利支付的权利时确认收入。

PRINCIPLES

UNDERPINNING

MEASUREMENT

OF

REVENUE

收入计量的原则

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规定收入应该按照已收或应收对价的公允价值计量。在确认公允价值时，应考虑买方所给的商业折扣。

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，当对价递延时，IAS

18解释说：安排包含一项融资交易，并且该交易的实质是提供商品或劳务加上提供融资。

In

such

circumstances,

the

amount

receivable

is

split

into:

在这样的情况下，应收的金额分为：

（a）An

amount

receivable

for

the

supply

of

goods

or

services.

销售商品或提供劳务的应收金额。

This

is

arrived

at

by

discounting

the

future

cash

receivable

by

the

seller.

应收金额通过将销售方未来应收的现金折现来实现。

（b）

An

amount

receivable

for

the

supply

of

finance

to

the

buyer,

recognised

over

the

implied

term.

对买方提供融资的应收金额。

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.

国际会计准则处理（不考虑销售税，成本结转））我国会计准则处理（不考虑增值税，成本结转）1

January

2013

Dr：Account

receivable

10000

Cr：Revenue

100002013年1月1日

借：长期应收款

13310

贷：主营业务收入

10000

未确认融资收益

331031

Dec

2013

Dr：Account

receivable

1000

Cr：Interest

revenue

10002013年12月31日

借：未确认融资收益

1000

贷：利息费用

100031

Dec

2014

Dr：Account

receivable

1100

Cr：Interest

revenue

11002014年12月31日

借：未确认融资收益

1100

贷：利息费用

110031

Dec

2015

Dr：Account

receivable

1210

Cr：Interest

revenue

12102015年12月31日

借：未确认融资收益

1210

贷：利息费用

12101

January

2016

Dr：Cash/Bank

deposit

13310

Cr：Account

receivable133102016年1月1日

借：银行存款

13310

贷：长期应收款

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，要求卖方在未来回购或者包含很可能行使的回购权，那么该交易的实质常常是提供融资。

回购价格为固定价格或者固定加成价格，则视为风险和报酬在“销售”时没有转移；

回购价格为回购日的公允价值，则视为风险和报酬在“销售”时转移了。

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.

当产品的卖价中包含可辨认的后续服务时，该服务金额递延并在服务的履行期间分期确认收入。

The

amount

deferred

is

that

which

will

cover

the

expected

costs

of

the

services,

together

with

a

reasonable

profit

on

those

services.

递延的金额需要覆盖服务的预期成本，同时要考虑服务的合理利润，即递延金额=服务的预期成本+合理利润。

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

未来收入的会计处理可能发生的变化

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，收入是财务报表使用者评估企业的财务业绩和财务状况的一个关键数字。然而，美国会计准则中的收入确认要求不同于国际会计准则。

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.

两套准则都需要改进。美国会计准则包括了大量的收入确认概念、众多特殊行业或特殊交易的确认要求，这些导致经济上相似的交易，却进行了不同地处理。

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.

尽管国际会计准则的收入确认要求更少，但其主要的两个收入确认准则IAS

18收入和IAS

11建造合同难于理解和应用。此外，IAS18对重要专题的收入确认的指导作用有限，如多因素合约的收入确认。

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:

国际会计准则委员会和美国国家标准制定者——财务会计准则委员会发起一个共同项目，旨在阐明确认收入的原则，形成一个国际会计准则和美国会计准则的共同收入准则。

Remove

inconsistencies

and

weaknesses

in

existing

revenue

standards

消除现有收入准则中的不一致和缺陷。

Provide

a

more

robust

framework

for

addressing

revenue

issues

提供一个更强大的解决收入问题的框架。

Improve

comparability

of

revenue

recognition

practices

across

entities,

industries

and

capital

markets

提高企业之间、行业之间和资本市场之间收入确认实务的可比性。

Provide

more

useful

information

to

users

of

financial

statements

through

improved

disclosure

requirements

通过改进的披露要求为财务报表使用者提供