會(huì)計(jì)要素確認(rèn)與收入的

1、會(huì)計(jì)要素確認(rèn)與計(jì)量概述及收入要素確認(rèn)對(duì)比陳晨 蔡曦李思敏 張文濤FASB.NO5 RECOGNITION CRITERIA recognition is the process of formally recording or incorporating an item in the financial statements of an entity as an asset, liability, revenue, expense, or the like. A recognized item is depicted in both words and numbers, with the am

2、ount included in the statement totals. Recognition comprehends both initial recognition of an item and recognition of subsequent changes in or removal of a previously recognized item.“確認(rèn)”就是把一個(gè)事項(xiàng)作為一項(xiàng)資產(chǎn)、負(fù)債、收入和費(fèi)用等正式加以記錄和列入財(cái)務(wù)報(bào)表的過(guò)程。確認(rèn)包括文字和數(shù)字來(lái)描述一個(gè)項(xiàng)目，其數(shù)額包括在財(cái)務(wù)報(bào)表的合計(jì)數(shù)之內(nèi)。而且這只是一個(gè)項(xiàng)目的初始確認(rèn)，還包括該項(xiàng)目嗣后發(fā)生變動(dòng)的后續(xù)確認(rèn)以及該項(xiàng)目消失

3、的終止確認(rèn)。 RECOGNITION CRITERIA OF IASAnitemthatmeetsthedefinitionofanelementshouldberecognizedif:(a)itisprobablethatanyfutureeconomicbenefitassociatedwiththeitemwillflowtoorfromtheentity;and(b)theitemhasacostorvaluethatcanbemeasured withreliability.如果符合下列條件，則一個(gè)符合要素定義的項(xiàng)目應(yīng)當(dāng)被確認(rèn)：(1) 與該項(xiàng)目有關(guān)的未來(lái)經(jīng)濟(jì)利益將很可能流入或流出主

4、體(2) 對(duì)該項(xiàng)目的成本或價(jià)值能夠可靠的計(jì)量。FASB.NO5 Purposes of CriteriaSome events that affect assets, liabilities, or equity are not recognized in financial statements at the time they occur. Some events that result in future benefits, for example, creation of product awareness by advertising and promotion, may perha

5、ps never be recognized as separate assets. Other events, for example, a disaster loss of unknown dimension, are recognized only when sufficient information about the effects of the event has e available at a justifiable cost to reduce uncertainty to an acceptable level. Recognition criteria aid in m

6、aking those determinations.一些影響資產(chǎn)、負(fù)債或所有者權(quán)益的事項(xiàng)不在他們發(fā)生時(shí)在財(cái)務(wù)報(bào)表中進(jìn)行確認(rèn)。一些導(dǎo)致未來(lái)利益流入的事項(xiàng)，例如，為廣告和促銷生產(chǎn)的產(chǎn)品，可能永遠(yuǎn)不會(huì)被確認(rèn)為獨(dú)立的資產(chǎn)。其他事項(xiàng)，例如，未知范圍的災(zāi)害損失，僅在有足夠的證據(jù)表明損失能夠以合理的成本將其不確定性減至可接受水平時(shí)進(jìn)行會(huì)計(jì)確認(rèn)。確認(rèn)標(biāo)準(zhǔn)有助于制定這樣的決策。FASB.NO5 Purposes of CriteriaCriteria are set forth in this Statement to provide direction for resolving issues that i

7、nvolve accounting recognition. An entitys assets and liabilities and the effects of events on them and on its equity are candidates for recognition in its financial statements.此項(xiàng)聲明設(shè)立四項(xiàng)確認(rèn)標(biāo)準(zhǔn)的目的是為解決會(huì)計(jì)確認(rèn)中出現(xiàn)的問(wèn)題提供方向。某一主體的資產(chǎn)、負(fù)債以及事項(xiàng)對(duì)資產(chǎn)、負(fù)債和所有者權(quán)益的影響都作為財(cái)務(wù)報(bào)表的候選內(nèi)容。FASB.NO5 Fundamental Recognition CriteriaAn item

8、 and information about it should meet four fundamental recognition criteria to recognized and should be recognized when the criteria are met, subject to a cost-benefit constraint and a materiality threshold. Those criteria are:確認(rèn)一個(gè)項(xiàng)目和有關(guān)的信息，應(yīng)符合四個(gè)基本的確認(rèn)標(biāo)準(zhǔn)。凡符合四個(gè)標(biāo)準(zhǔn)的，均應(yīng)在效益大于成本以及重要性這二個(gè)前提下予以確認(rèn)。FASB.NO5 Fund

9、amental Recognition CriteriaDefinitionsThe item meets the definition of an element of financial statements.可定義性，即應(yīng)予確認(rèn)的項(xiàng)目必須符合某個(gè)財(cái)務(wù)報(bào)表要素的定義。MeasurabilityIt has a relevant attribute measurable with sufficient reliability.可計(jì)量性，即應(yīng)予確認(rèn)的項(xiàng)目應(yīng)具有貨幣計(jì)量的屬性并保證充分可靠。RelevanceThe information about it is capable of makin

10、g a difference in user decisions.相關(guān)性，即應(yīng)予確認(rèn)項(xiàng)目的有關(guān)信息能影響使用者的決策。ReliabilityThe information is representationally faithful, verifiable, and neutral.可靠性，即應(yīng)予確認(rèn)的項(xiàng)目的有關(guān)信息應(yīng)具有代表性的真實(shí)性，可驗(yàn)證和中立性。FASB.NO5 Fundamental Recognition CriteriaDefinitions可定義性The definitions are those in FASB Concepts Statement No. 3, Elemen

11、ts of Financial Statements of Business Enterprises. To be recognized in financial statements, a resource must meet the definition of an asset, and an obligation must meet the definition of a liability. A change in equity must meet the definition of a revenue, expense, gain, or loss to be recognized

12、as a component of comprehensive e.可定義性是指CON No.3提到的商業(yè)企業(yè)財(cái)務(wù)報(bào)表要素的定義。進(jìn)行會(huì)計(jì)確認(rèn)時(shí)，一項(xiàng)資源必須符合資產(chǎn)的定義，一項(xiàng)義務(wù)必須符合負(fù)債的定義。權(quán)益發(fā)生變動(dòng)時(shí)，收入、費(fèi)用、利得或損失必須作為綜合收益組成部分進(jìn)行確認(rèn)。FASB.NO5 Fundamental Recognition CriteriaMeasurability可計(jì)量性The asset, liability, or change in equity must have a relevant attribute that can be quantified in moneta

13、ry units with sufficient reliability. Measurability must be considered together with both relevance and reliability.資產(chǎn)、負(fù)債及權(quán)益變動(dòng)必須符合相關(guān)性，并且能以貨幣為單位進(jìn)行可靠計(jì)量。可計(jì)量性必須同時(shí)考慮相關(guān)性與可靠性。FASB.NO5 Fundamental Recognition CriteriaRelevance 相關(guān)性Relevant information is capable of making a difference in the decisions of use

14、rs by helping them to evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).相關(guān)信息能幫助信息使用者評(píng)價(jià)過(guò)去、現(xiàn)在及未來(lái)交易、事項(xiàng)對(duì)未來(lái)現(xiàn)金流(預(yù)測(cè)價(jià)值）的潛在影響，或確認(rèn)、更改他們過(guò)去的評(píng)價(jià)，進(jìn)而影響信息使用者經(jīng)濟(jì)決策（反饋價(jià)值

15、)FASB.NO5 Fundamental Recognition Criteria Reliability 可靠性For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extent that it is：Verifiable：means that information has been objectively determined, arrived at, or created. More than

16、 one person could consider the facts of a situation and reach a similar conclusion.Representationally faithful：that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by th

17、e company, is in working condition, and is currently being used to support the revenue generating activities of the company.Neutral：means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.FASB.NO5 Fundamental Recognition Criteri

18、a可靠性 會(huì)計(jì)信息要具有可靠性，必需是可靠的和可信賴的。具備以下特征的會(huì)計(jì)信息在一定程度上具有可靠性：可驗(yàn)證性： 信息已經(jīng)被客觀確定，達(dá)到，或者創(chuàng)建。不只一人能考慮到具體情形，得出相似的結(jié)論。真實(shí)性： 事物如它真實(shí)呈現(xiàn)。例如：如果一臺(tái)機(jī)器在資產(chǎn)負(fù)債表上被列為固定資產(chǎn)，那么公司應(yīng)該證明機(jī)器存在，被公司持有，處于工作狀態(tài)，正在被用于公司創(chuàng)造收入的經(jīng)營(yíng)活動(dòng)。中立性： 信息根據(jù)廣為認(rèn)可的會(huì)計(jì)理論和實(shí)務(wù)確認(rèn)，不偏不倚。FASB.NO5 Fundamental Recognition CriteriaFASB可靠性定義 確保信息合理地免于差錯(cuò)、偏見(jiàn)，并能忠實(shí)反映其意欲反映的事項(xiàng)的信息質(zhì)量”，構(gòu)成要素包括：

19、忠實(shí)性、可驗(yàn)證性和中立性。國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)可靠性定義 為保證用戶信息合理地，不受錯(cuò)誤或偏向的影響，能夠真實(shí)地反映它意在反映的東西的質(zhì)量。這一概念包含：可核性，中立性和真實(shí)性。FASB.NO5 Fundamental Recognition CriteriaAll four criteria are subject to a pervasive cost-benefit constraint: the expected benefits from recognizing a particular item should justify perceived costs of providing

20、and using the information. Recognition is also subject to a materiality threshold: an item and information about it need not be recognized in a set of financial statements if the item is not large enough to be material and the aggregate of individually immaterial items is not large enough to be mate

21、rial to those financial statements.以上四個(gè)標(biāo)準(zhǔn)必須符合效益大于成本的約束條件：確認(rèn)一個(gè)項(xiàng)目的預(yù)期效益應(yīng)證明提供和使用該項(xiàng)信息的費(fèi)用是適當(dāng)?shù)摹?huì)計(jì)確認(rèn)還必須符合重要性前提：如果一個(gè)項(xiàng)目單獨(dú)或者匯總起來(lái)都未達(dá)到重要性標(biāo)準(zhǔn)的，不需要在財(cái)務(wù)報(bào)表中進(jìn)行確認(rèn)。FASB.NO5 Measurement AttributesItems currently reported in financial statements are measured by different attributes, depending on the nature of the item and

22、the relevance and reliability of the attribute measured.The Board expects the use of different attributes to continue.財(cái)務(wù)報(bào)表中列示的項(xiàng)目通常以不同屬性進(jìn)行計(jì)量。適用于何種屬性取決于該項(xiàng)目的實(shí)質(zhì)、相關(guān)性及可靠性。委員會(huì)希望繼續(xù)使用不同屬性進(jìn)行計(jì)量。FASB.NO5 Measurement AttributesHistorical cost (historical proceeds). Property, plant, and equipment and most invento

23、ries are reported at their historical cost, which is the amount of cash, or its equivalent, paid to acquire an asset, commonly adjusted after acquisition for amortization or other allocations. Liabilities that involve obligations to provide goods or services to customers are generally reported at hi

24、storical proceeds, which is the amount of cash, or its equivalent, received when the obligation was incurred and may be adjusted after acquisition for amortization or other allocations. FASB.NO5 Measurement Attributes歷史成本（歷史收入）。財(cái)產(chǎn)、廠房和設(shè)備及大部分存貨是按其歷史成本報(bào)告的，歷史成本就是取得一項(xiàng)資產(chǎn)時(shí)支出的現(xiàn)金數(shù)額或其他等價(jià)物，在取得之后通常要以攤銷或其他分配方式調(diào)整

25、。需要承擔(dān)向顧客提供商品和勞務(wù)義務(wù)的負(fù)債，一般也是按其歷史成本報(bào)告的，也就是在該項(xiàng)義務(wù)發(fā)生時(shí)收到的現(xiàn)金或其他等價(jià)物的金額，獲得之后可能采用攤銷或其他分配方式進(jìn)行調(diào)整。FASB.NO5 Measurement AttributesCurrent cost. Some inventories are reported at their current replacement cost, which is the amount of cash, or its equivalent, that would have to be paid if the same or an equivalent ass

26、et were acquired currently.重置成本。部分存貨以它們當(dāng)前的重置成本進(jìn)行計(jì)量，即按照現(xiàn)在購(gòu)買(mǎi)相同或相似資產(chǎn)所需支付的現(xiàn)金或現(xiàn)金等價(jià)物的金額計(jì)量。FASB.NO5 Measurement AttributesCurrent market value. Some investments in marketable securities are reported at their current market value, which is the amount of cash, or its equivalent, that could be obtained by sel

27、ling an asset in orderly liquidation. Current market value is also generally used for assets expected to be sold at prices lower than previous carrying amounts. 現(xiàn)行市價(jià)。部分有價(jià)證券的投資以現(xiàn)行市價(jià)進(jìn)行計(jì)量，可以是現(xiàn)金或現(xiàn)金等價(jià)物，在以清算價(jià)值銷售某一資產(chǎn)時(shí)獲得。現(xiàn)行市價(jià)通常也用于資產(chǎn)低于其賬面金額出售。FASB.NO5 RECOGNITION OF CHANGES IN ASSETS AND LIABILITIESInitial r

28、ecognition of assets acquired and liabilities incurred generally involves measurement based on current exchange prices at the date of recognition. Once an asset or a liability is recognized, it continues to be measured at the amount initially recognized until an event that changes the asset or liabi

29、lity or its amount occurs and meets the recognition criteria.取得資產(chǎn)和產(chǎn)生負(fù)債的初始確認(rèn)通常包括以確認(rèn)當(dāng)日的市場(chǎng)交易價(jià)格為依據(jù)的計(jì)量。如果一項(xiàng)資產(chǎn)或負(fù)債被確認(rèn)，它將以初始確認(rèn)金額被持續(xù)計(jì)量，除非發(fā)生改變資產(chǎn)或負(fù)債本身或者資產(chǎn)或負(fù)債的金額，并且滿足確認(rèn)條件的事項(xiàng)。FASB.NO5 RECOGNITION OF CHANGES IN ASSETS AND LIABILITIES Events that change assets and liabilities are of two types: (a) inflows (acquisi

30、tions of assets or incurrences of liabilities) and outflows (sale or other disposal or loss of assets and settlement or cancellation of liabilities) and (b) changes of amounts of assets while held or of liabilities while owed by the entity. The latter also are of two types: (i) changes in utility or

31、 substance and (ii) changes in price. Examples of changes in utility or substance that arerecognized in current practice include use of assets in production, depreciation of assets used in administrative activities, and fire damage to assets.FASB.NO5 RECOGNITION OF CHANGES IN ASSETS AND LIABILITIES改

32、變資產(chǎn)和負(fù)債的事項(xiàng)分兩類：（a）現(xiàn)金流入（資產(chǎn)的取得或負(fù)債的發(fā)生）和現(xiàn)金流出（銷售或者其他資產(chǎn)的處置或損失，資產(chǎn)清算或者負(fù)債的取消）（b）企業(yè)持有資產(chǎn)或承擔(dān)負(fù)債的量發(fā)生改變。后者也有兩種類型：（1）實(shí)用程序或物質(zhì)的改變；（2）價(jià)格的改變。在實(shí)務(wù)中確認(rèn)的實(shí)用程序或物質(zhì)改變的例子，包括生產(chǎn)過(guò)程中資產(chǎn)的消耗、行政活動(dòng)中資產(chǎn)的折舊和火災(zāi)中資產(chǎn)的損失。收入要素確認(rèn)的重要性一、收益反映企業(yè)的主要經(jīng)營(yíng)成果二、收益可以影響投資者的決策三、收益是進(jìn)行財(cái)務(wù)預(yù)測(cè)的重要指標(biāo)四、收益是經(jīng)營(yíng)效率的體現(xiàn)FASB NO.5 Recognition Of Revenues And Gains Further guidance

33、for recognition of revenues and gains is intended to provide an acceptable level of assurance of the existence and amounts of revenues and gains before they are recognized. Revenues and gains of an enterprise during a period are generally measured by the exchange values of the assets (goods or servi

34、ces) or liabilities involved, and recognition involves consideration of two factors (a) being realized or realizable and (b) being earned, with sometimes one and sometimes the other being the more important consideration.FASB NO.5 Guidance In Applying Criteria To Compoments Of Earning Further guidan

35、ce in applying the recognition criteria to components of earnings is necessary because of the widely acknowledged importance of information about earnings and its components as a primary measure of performance for a period. The performance measured is that of the entity, not necessarily that of its

36、management, and includes the recognized effects upon the entity of events and circumstances both within and beyond the control of the entity and its management. 對(duì)收入構(gòu)成要素確認(rèn)條件進(jìn)行應(yīng)用的進(jìn)一步指引是必要的，因?yàn)橛捌浣M成（收入、費(fèi)用、利得和損失）是對(duì)一個(gè)主體在某一期間內(nèi)經(jīng)營(yíng)成果的重要記錄。這方面的信息往往受到使用者的最大關(guān)注。而且，盈利包括屬于或不屬于特定體及其管理當(dāng)局控制的事項(xiàng)或環(huán)境影響的確認(rèn)結(jié)果，具有更大的不確定性。FAS

37、B NO.5 Guidance In Applying Criteria To Compoments Of Earning The widely acknowledged importance of earnings information leads to guidance intended in part to provide more stringent requirements for recognizing components of earnings than for recognizing other changes in assets or liabilities 所以對(duì)盈利及

38、其組成成分應(yīng)較之資產(chǎn)與負(fù)債及其變化的確認(rèn)提出更嚴(yán)格的確認(rèn)要求。同時(shí)，在盈利的組成成分的確認(rèn)上，應(yīng)用受傳統(tǒng)的謹(jǐn)慎性處理的影響，對(duì)收入和利得較之費(fèi)用和損失的確認(rèn)也有更嚴(yán)格的確認(rèn)要求。收入和利得的確認(rèn)當(dāng)收入和利得的估計(jì)達(dá)到可接受程度時(shí)，才能確認(rèn)相應(yīng)的收入和利得的存在和金額。企業(yè)在一段時(shí)間內(nèi)的的收入和利得根據(jù)企業(yè)出售的商品，提供的勞務(wù)增加的資產(chǎn)或清償?shù)呢?fù)債來(lái)衡量，確認(rèn)時(shí)必須具備兩個(gè)因素：（a）已實(shí)現(xiàn)或可實(shí)現(xiàn)的（b）已賺得的，有時(shí)是第一個(gè)在確認(rèn)的時(shí)候最重要，有時(shí)則是另一個(gè)較重要。收入和利得的確認(rèn)已實(shí)現(xiàn)或可實(shí)現(xiàn)：收入和利得一般要到已實(shí)現(xiàn)或可實(shí)現(xiàn)時(shí)才予確認(rèn)。當(dāng)產(chǎn)品（貨物和服務(wù)）、商品或其他資產(chǎn)交換現(xiàn)金或現(xiàn)金

39、要求權(quán)時(shí)，收入和利得才是已實(shí)現(xiàn)的?？蓪?shí)現(xiàn)是指，已取得或持有資產(chǎn)已經(jīng)可以轉(zhuǎn)變?yōu)榇_定數(shù)額的現(xiàn)金或現(xiàn)金要求權(quán)或相應(yīng)的易于轉(zhuǎn)換為現(xiàn)金或現(xiàn)金要求權(quán)的資產(chǎn)。易于轉(zhuǎn)換的資產(chǎn)則包括（1）可互換的資產(chǎn)單元（2）在活躍的市場(chǎng)上能夠取得可靠?jī)r(jià)格并且在不顯著影響價(jià)值的前提下能夠迅速處置。收入和利得的確認(rèn)已賺得：收入應(yīng)在已賺取時(shí)予以確認(rèn)。一個(gè)主體的收入、收益活動(dòng)包括運(yùn)輸或生產(chǎn)商品，提供服務(wù)，或者其他圍繞著它的核心業(yè)務(wù)而進(jìn)行的活動(dòng)，并且當(dāng)主體大體上已經(jīng)實(shí)現(xiàn)了它為了獲取收入的必要活動(dòng)的時(shí)候，收入才予以確認(rèn)。利得通常來(lái)自與“非經(jīng)營(yíng)過(guò)程”的交易或事項(xiàng)，并且在確認(rèn)利得時(shí)，通常認(rèn)為已實(shí)現(xiàn)或可實(shí)現(xiàn)比已賺得的更重要。收入和利得的確認(rèn)

40、一、已實(shí)現(xiàn)或可實(shí)現(xiàn)通常在產(chǎn)品或商品被送達(dá)或服務(wù)被提供給客戶的時(shí)候滿足，并且制造和銷售活動(dòng)以及銷售其他資產(chǎn)的利得和損失通常在出售的時(shí)候確認(rèn)(通常意味著送達(dá)的時(shí)候). 二、如果銷售或現(xiàn)金收據(jù)（或兩者）先于產(chǎn)品生產(chǎn)和送達(dá)（例如，雜志，報(bào)紙訂閱費(fèi)），收入應(yīng)該在送達(dá)的時(shí)候確認(rèn)。收入和利得的確認(rèn)三、如果產(chǎn)品在被生產(chǎn)之前簽約，收入應(yīng)該按照完工百分比方法確認(rèn)為收益在產(chǎn)品正在生產(chǎn)的時(shí)候如果完工的程度可以合理估計(jì)并且能夠準(zhǔn)確計(jì)量。四、如果提供服務(wù)或資產(chǎn)的使用權(quán)的方式持續(xù)獲得的（如利息和租金），基于預(yù)期合同的可靠?jī)r(jià)格被認(rèn)為能夠可靠計(jì)量，收入也應(yīng)該隨著每次到來(lái)的收益而確認(rèn)。五、如果產(chǎn)品或其他資產(chǎn)由于在可靠?jī)r(jià)格下易于銷

41、售能夠方便的變現(xiàn)（例如：某些農(nóng)產(chǎn)品，貴金屬和上市交易的證券），收入和某些利得和損失應(yīng)該在生產(chǎn)完成后或相關(guān)的資產(chǎn)價(jià)格變化后予以確認(rèn)。收入和利得的確認(rèn)六、如果產(chǎn)品、服務(wù)，或其他資產(chǎn)被換成了難以變現(xiàn)的非貨幣資產(chǎn)，收入或利得或損失應(yīng)當(dāng)在收益實(shí)現(xiàn)時(shí)或交易完成時(shí)確認(rèn)。如果非貨幣資產(chǎn)被收到或形成了不可逆的交易，利得和損失應(yīng)予以確認(rèn)。確認(rèn)這兩種交易取決于所涉及的公允價(jià)值，可在合理限度內(nèi)的予以確認(rèn)。七、如果資產(chǎn)收回產(chǎn)品，服務(wù)或其他資產(chǎn)的能力的可收回性收到懷疑，收入和利得應(yīng)當(dāng)在收到現(xiàn)金時(shí)才確認(rèn)。財(cái)務(wù)會(huì)計(jì)概念公告NO.5收入（1）收入已實(shí)現(xiàn)或可實(shí)現(xiàn)（Realized or Realizable）；（2）收入已經(jīng)賺取

42、（Earned）時(shí)才予以確認(rèn)。當(dāng)企業(yè)已將其商品或勞務(wù)用于交換現(xiàn)金；當(dāng)企業(yè)商品或勞務(wù)用于交換，所交換的資產(chǎn)可隨時(shí)轉(zhuǎn)化為書(shū)籍金額的現(xiàn)金或現(xiàn)金要求權(quán)時(shí)，則說(shuō)明收入可實(shí)現(xiàn)；當(dāng)企業(yè)實(shí)質(zhì)上已經(jīng)完成為獲取收入所必須付出的努力（如已向發(fā)出商品或提供勞務(wù)），預(yù)計(jì)不再會(huì)發(fā)生大量售后成本時(shí)，即賺取收入的過(guò)程已經(jīng)完成或?qū)嵸|(zhì)上已經(jīng)完成。根據(jù)這一原則，銷售商品而獲得的收入一般在銷售當(dāng)日（通常是指將商品發(fā)運(yùn)給顧客的日期）確認(rèn)；提供勞務(wù)而獲得的收入一般在履行了為顧客提供服務(wù)的責(zé)任并構(gòu)成了向顧客收取服務(wù)費(fèi)時(shí)確認(rèn)；供他人使用本企業(yè)資產(chǎn)而獲得的收入，一般隨著時(shí)間的推移或資產(chǎn)的使用程序而逐步確認(rèn)。國(guó)際會(huì)計(jì)準(zhǔn)則NO.18收入（1）商品

43、的賣方已將所售資產(chǎn)在所有權(quán)上的重要風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給了買(mǎi)方，即賣方已經(jīng)完成了所有主要的銷售環(huán)節(jié)，并不再以行使所有權(quán)的方式繼續(xù)參與所轉(zhuǎn)讓商品的管理或不再實(shí)際控制已轉(zhuǎn)讓的商品；（2）在以下方面不存在重大的不確定性因素：銷售商品可望獲得補(bǔ)償；生產(chǎn)將要發(fā)生的有關(guān)成本；可退貨的幅度。（1）商品已經(jīng)交付，并且實(shí)質(zhì)上完成了為取得收入所必須進(jìn)行的其他工作；（2）價(jià)款已經(jīng)收訖，或者已經(jīng)取得收取價(jià)款的權(quán)利。IASB/FASB源自客戶合同的收入重新征求意見(jiàn)稿關(guān)于確認(rèn)企業(yè)收入方面的變動(dòng)（一）企業(yè)確認(rèn)收入步驟方面 包括：（1）識(shí)別與顧客簽訂的合同。修訂后的征求意見(jiàn)稿將與合同相聯(lián)系的擬定指標(biāo)轉(zhuǎn)變?yōu)闇?zhǔn)則，將同時(shí)或在相近的時(shí)間

44、內(nèi)與同一客戶（或互為關(guān)聯(lián)方的若干客戶）簽訂的兩項(xiàng)或多項(xiàng)合同合并為一項(xiàng)合同核算；并且增加了一項(xiàng)“整個(gè)合同的商品或服務(wù)是一個(gè)單一的履約義務(wù)”的準(zhǔn)則；不僅如此，識(shí)別與顧客簽訂的合同這項(xiàng)步驟中還刪除了對(duì)合同分立的建議（但是把這項(xiàng)準(zhǔn)則加入到了交易價(jià)格分配中）；修訂了與合同變更有關(guān)的建議，以求減少股東在變更日對(duì)累計(jì)金額的”追補(bǔ)”調(diào)整。（2）識(shí)別單獨(dú)的履約義務(wù)。修訂后的征求意見(jiàn)稿與原征求意見(jiàn)稿基本一致，在原征求意見(jiàn)稿中履約義務(wù)的定義的基礎(chǔ)上刪除了可實(shí)施的項(xiàng)目這一項(xiàng)，原征求意見(jiàn)稿認(rèn)為可明確區(qū)分的一項(xiàng)商品或服務(wù)需作為單獨(dú)的履約義務(wù)進(jìn)行核算，修訂后的征求意見(jiàn)稿刪除了對(duì)可明確區(qū)分的利潤(rùn)率的參考標(biāo)準(zhǔn)并對(duì)“可明確區(qū)分”

45、進(jìn)行了定義，從而對(duì)有關(guān)人士的擔(dān)憂（一項(xiàng)合同中可能出現(xiàn)很多的單獨(dú)履約義務(wù)）作出了回應(yīng)。IASB/FASB源自客戶合同的收入重新征求意見(jiàn)稿關(guān)于確認(rèn)企業(yè)收入方面的變動(dòng)（3）確定交易價(jià)格。修訂后的征求意見(jiàn)稿在原征求意見(jiàn)稿的基礎(chǔ)上修訂了對(duì)交易價(jià)格的定義，即交易價(jià)格指主體有權(quán)獲得的預(yù)期的對(duì)價(jià)金額而非預(yù)期收到的金額，不僅如此，修訂后的征求意見(jiàn)稿要求將預(yù)計(jì)信用損失在綜合收益表中單獨(dú)列示，這與原征求意見(jiàn)稿將預(yù)計(jì)信用損失的估計(jì)計(jì)入總收入的建議不同；在貨幣的時(shí)間價(jià)值方面，修訂后的征求意見(jiàn)稿對(duì)如何判斷一項(xiàng)合同的融資部分具有重大影響進(jìn)行了定義，而且增加了一個(gè)一年期的可實(shí)用政策（如果轉(zhuǎn)讓商品和服務(wù)的日期與付款日的間隔為一

46、年或更短時(shí)間，則無(wú)需判斷融資部分是否具有重大影響）；在交易價(jià)格方面，如果交易價(jià)格是可變的，出于對(duì)簡(jiǎn)化提案的考慮，無(wú)論是交易價(jià)格的預(yù)期值還是最可能的金額，主體在可以做出合理估計(jì)的情況下應(yīng)根據(jù)概率加權(quán)金額估計(jì)交易價(jià)格。（4）將交易價(jià)格分?jǐn)傊羻为?dú)的履約義務(wù)。修訂后的征求意見(jiàn)稿提議，如果一件商品或服務(wù)的價(jià)格被高估或者不確定，主體在估計(jì)其出售價(jià)格時(shí)最好使用余值法，修訂后的征求意見(jiàn)稿還增加了一些提議，如：什么時(shí)點(diǎn)限制對(duì)某些允許的商品或服務(wù)的折扣、或有負(fù)債及交易價(jià)格變更的分配比較合適，這些提議與2010年原征求意見(jiàn)稿中獨(dú)立價(jià)格準(zhǔn)則的提議基本一致，但是修訂后的征求意見(jiàn)稿對(duì)如何判斷一件商品或服務(wù)的價(jià)格是否獨(dú)立進(jìn)

47、行了定義。IASB/FASB源自客戶合同的收入重新征求意見(jiàn)稿關(guān)于確認(rèn)企業(yè)收入方面的變動(dòng)（5）在主體履行履約義務(wù)時(shí)確認(rèn)收入。IASB與FASB在原征求意見(jiàn)稿的基礎(chǔ)上新增了一項(xiàng)表明控制權(quán)轉(zhuǎn)移的指標(biāo)，即所有權(quán)上的風(fēng)險(xiǎn)和報(bào)酬的轉(zhuǎn)移；新增了一項(xiàng)如何判斷履約義務(wù)是否持續(xù)履行的準(zhǔn)則；不僅如此，修訂后的征求意見(jiàn)稿保留了對(duì)履約義務(wù)的完成進(jìn)度進(jìn)行計(jì)量的方法，而且明確了對(duì)兩種可替代的方法的討論 （產(chǎn)出法和投入法），明確了異常成本的含義，并且新增了對(duì)合理估算合同進(jìn)程的提議；最后，修訂后的征求意見(jiàn)稿對(duì)已確認(rèn)的累計(jì)金額做出了額外限制，即：該金額不得超過(guò)主體可以合理確定的有權(quán)獲得的金額，當(dāng)收到該項(xiàng)金額或該項(xiàng)金額可以合理估計(jì)

48、時(shí)主體才能合理確定有權(quán)獲得的分?jǐn)傊烈崖男械穆募s義務(wù)的對(duì)價(jià)金額。企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)收入要素的確認(rèn)一、日?；顒?dòng)的界定收入 是指企業(yè)在日?；顒?dòng)中形成的，會(huì)導(dǎo)致所有者權(quán)益增加的，與所有者投入資本無(wú)關(guān)的經(jīng)濟(jì)利益的總流入。日?；顒?dòng)是指企業(yè)為完成其經(jīng)營(yíng)目標(biāo)所從事的經(jīng)常性活動(dòng)以及與之相關(guān)的活動(dòng)。收入:工業(yè)企業(yè)制造并銷售商品、企業(yè)轉(zhuǎn)讓無(wú)形資產(chǎn)等營(yíng)業(yè)外收入：企業(yè)處置固定資產(chǎn)、無(wú)形資產(chǎn)等活動(dòng)。企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)收入要素的確認(rèn)二、商品所有權(quán)上主要風(fēng)險(xiǎn)和報(bào)酬的轉(zhuǎn)移企業(yè)會(huì)計(jì)準(zhǔn)則第四條：企業(yè)已經(jīng)將商品所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給購(gòu)貨方，構(gòu)成確認(rèn)銷售商品收入的重要條件。（一）企業(yè)已將商品所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給購(gòu)

49、貨方，是指與商品所有權(quán)有關(guān)的主要風(fēng)險(xiǎn)和報(bào)酬同時(shí)轉(zhuǎn)移，與商品所有權(quán)有關(guān)的風(fēng)險(xiǎn)，是指商品可能發(fā)生減值或毀損等形成的損失；與商品所有權(quán)有關(guān)的報(bào)酬，是指商品價(jià)值增值或通過(guò)使用商品形成的經(jīng)濟(jì)利益。（二）判斷企業(yè)是否已經(jīng)將商品所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給購(gòu)貨方，應(yīng)當(dāng)關(guān)注交易的實(shí)質(zhì)，并結(jié)合所有權(quán)憑證的轉(zhuǎn)移進(jìn)行判斷。三、銷售商品收入金額的計(jì)量根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則第五條規(guī)定，企業(yè)銷售商品滿足收入確認(rèn)條件時(shí)，應(yīng)當(dāng)按照已收或應(yīng)收合同或協(xié)議價(jià)款的公允價(jià)值確定銷售商品收入金額。企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)收入要素的確認(rèn)四、銷售商品收入確認(rèn)條件的具體應(yīng)用第四條 銷售商品收入同時(shí)滿足下列條件的，才能予以確認(rèn)：（一）企業(yè)己將商品所有權(quán)

50、上的主要風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給購(gòu)貨方；（二）企業(yè)既沒(méi)有保留通常與所有權(quán)相聯(lián)系的繼續(xù)管理權(quán)，也沒(méi)有對(duì)己售出的商品實(shí)施有效控制；（三）收入的金額能夠可靠計(jì)量；（四）相關(guān)經(jīng)濟(jì)利益很可能流入企業(yè)；（五）相關(guān)的、己發(fā)生的或?qū)l(fā)生的成本能夠可靠計(jì)量。第五條 企業(yè)應(yīng)當(dāng)按照從購(gòu)貨方己收或應(yīng)收的合同或協(xié)議價(jià)款確定商品銷售收入金額，己收或應(yīng)收的合同或協(xié)議價(jià)款顯失公允的除外。應(yīng)收的合同或協(xié)議價(jià)款與其公允價(jià)值相差較大的，應(yīng)按照應(yīng)收的合同或協(xié)議價(jià)款的公允價(jià)值確定銷售商品收入金額，應(yīng)收的合同或協(xié)議價(jià)款與其公允價(jià)值之間的差額，應(yīng)當(dāng)在合同或協(xié)議期間內(nèi)采用實(shí)際利率法進(jìn)行攤銷，計(jì)入當(dāng)期損益。第六條 銷售商品涉及現(xiàn)金折扣的，應(yīng)當(dāng)按照扣除

51、現(xiàn)金折扣前的金額來(lái)確認(rèn)銷售商品收入金額。現(xiàn)金折扣在實(shí)際發(fā)生時(shí)計(jì)入當(dāng)期損益。企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)收入要素的確認(rèn)第七條 銷售商品涉及商業(yè)折扣的，應(yīng)當(dāng)按照扣除商業(yè)折扣后的金額來(lái)確認(rèn)銷售商品收入金額。商業(yè)折扣是指企業(yè)為促進(jìn)商品銷售而在商品標(biāo)價(jià)上給予的價(jià)格扣除。第八條 企業(yè)己經(jīng)確認(rèn)銷售商品收入的售出商品發(fā)生銷售折讓的，應(yīng)當(dāng)在發(fā)生時(shí)沖減當(dāng)期銷售商品收入。銷售折讓屬于資產(chǎn)負(fù)債表日后事項(xiàng)的，適用企業(yè)會(huì)計(jì)準(zhǔn)則第29號(hào)資產(chǎn)負(fù)債表日后事項(xiàng)。銷售折讓是指企業(yè)因售出商品的質(zhì)量不合格等原因而在售價(jià)上給予的減讓。第九章 企業(yè)己經(jīng)確認(rèn)銷售商品收入的售出商品發(fā)生銷售退回的，應(yīng)當(dāng)在發(fā)生時(shí)，沖減當(dāng)期的銷售商品收入。銷售退回屬于資產(chǎn)

52、負(fù)債表日后事項(xiàng)的，適用企業(yè)會(huì)計(jì)準(zhǔn)則第29號(hào)資產(chǎn)負(fù)債表日后事項(xiàng)。銷售退回是指企業(yè)售出的商品由于質(zhì)量、品種不符合要求原因而發(fā)生的退貨。企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)收入要素的確認(rèn)五、提供勞務(wù)收入確認(rèn)條件的具體應(yīng)用第十條企業(yè)在資產(chǎn)負(fù)債表日提供勞務(wù)交易的結(jié)果能夠可靠估計(jì)的，應(yīng)當(dāng)按照完工百分比法確認(rèn)提供勞務(wù)收入。完工百分比法，是指按照提供勞務(wù)交易的完工進(jìn)度確認(rèn)收入與費(fèi)用的方法。第十一條提供勞務(wù)交易的結(jié)果能夠可靠估計(jì)，是指同時(shí)具備以下條件：（一）收入的金額能夠可靠計(jì)量；（二）相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)；（三）交易的完工進(jìn)度能夠可靠確定；（四）交易中己發(fā)生的和將發(fā)生的成本能夠可靠計(jì)量。第十二條企業(yè)確定提供勞務(wù)交易的

53、完工進(jìn)度，可以選用下列方法：（一）己完工作的計(jì)量；（二）己經(jīng)提供的勞務(wù)占應(yīng)提供的勞務(wù)總量的比例；（三）己發(fā)生的成本占估計(jì)總成本的比例。企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)收入要素的確認(rèn)第十三條 企業(yè)應(yīng)當(dāng)按照從接受勞務(wù)方己收或應(yīng)收的合同或協(xié)議價(jià)款確定提供勞務(wù)收入總額，己收或應(yīng)收的合同或協(xié)議價(jià)款顯失公允的除外。企業(yè)應(yīng)當(dāng)在資產(chǎn)負(fù)債表日按提供勞務(wù)收入總額乘以完工進(jìn)度扣除以前會(huì)計(jì)期間累計(jì)己確認(rèn)提供勞務(wù)收入后的金額，確認(rèn)當(dāng)期提供勞務(wù)收入；同時(shí)，按照提供勞務(wù)總成本乘以完工進(jìn)度扣除以前會(huì)計(jì)期間累計(jì)己確認(rèn)提供勞務(wù)成本后的金額，確認(rèn)當(dāng)期提供勞務(wù)成本。第十四條 企業(yè)在資產(chǎn)負(fù)債表日提供勞務(wù)交易結(jié)果不能夠可靠估計(jì)的，應(yīng)當(dāng)分別下列情況處

54、理：（一）己發(fā)生的勞務(wù)成本預(yù)計(jì)能夠得到補(bǔ)償，應(yīng)按己經(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；（二）己發(fā)生的勞務(wù)成本不預(yù)計(jì)不能夠得到補(bǔ)償?shù)?，?yīng)當(dāng)將己經(jīng)發(fā)生的勞務(wù)成本計(jì)入當(dāng)期損益，不確認(rèn)提供勞務(wù)收入。第十五條 企業(yè)與其他企業(yè)簽訂的合同或協(xié)議包括銷售商品和提供勞務(wù)時(shí)，銷售商品部分和提供勞務(wù)部分能夠區(qū)分且能夠單獨(dú)計(jì)量的，將提供勞務(wù)的部分作為提供勞務(wù)處理。銷售商品部分和提供勞務(wù)不能夠區(qū)分的，或雖能區(qū)分但不能夠單獨(dú)計(jì)量的，應(yīng)當(dāng)將銷售商品部分和提供勞務(wù)部分全部作為銷售商品處理。FASB NO.5 Recognition Of Expenses and Losses Further guidance

55、 for recognition of expenses and losses is intended to recognize consumption (using up) of economic benefits or occurrence or discovery of loss of future economic benefits during a period.Expenses and losses are generally recognized when an entitys economic benefits are used up in delivering or prod

56、ucing goods, rendering services, or other activities that constitute its ongoing major or central operations or when previously recognized assets are expected to provide reduced or no further benefits.費(fèi)用和損失的確認(rèn)對(duì)費(fèi)用和損失的確認(rèn)意在識(shí)別一定期間內(nèi)經(jīng)濟(jì)利益的消耗（或正在利用）或發(fā)生的和發(fā)現(xiàn)的未來(lái)的經(jīng)濟(jì)利益的損失。費(fèi)用和損失在主體經(jīng)濟(jì)利益被用來(lái)運(yùn)輸和生產(chǎn)產(chǎn)品，提供服務(wù)，或其他構(gòu)成主要業(yè)務(wù)或管理活動(dòng)或原來(lái)確認(rèn)為資產(chǎn)的預(yù)期收益減少或根本不能帶來(lái)收益的時(shí)候確認(rèn)。費(fèi)用和損失的確認(rèn)經(jīng)濟(jì)