中级财务会计英文第十二章收入FARevenue.ppt

中级财务会计英文第十二章收入FARevenue.ppt

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,Revenue,Chapter12,IntermediateAccounting12thEditionKieso,Weygandt,andWarfield,Applytherevenuerecognitionprinciple.Describetherevenuemeasurement.Describetheaccountingforrevenue.Applythepercentage-of-completionmethod.,LearningObjectives,recognitionandMeasurementofrevenue,DefinitionsTypeandtimingrecognitionRecognitionandmeasurement,AccountforRevenue,Revenue,ThegeneralsaleSaleswithbuybackagreementssalewhenrightofreturnexistsInstallment-sales代销商品销售售后租回salesreturn同时销售商品和提供劳务交易Revenuefromservices,Revenueisthegrossinflowofeconomicbenefitsduringtheperiodarisinginthecourseoftheordinaryactivitiesofanenterprisewhenthoseinflowsresultinincreasesinequity,otherthanincreasesrelatingtocontributionsfromequityparticipants.,特点1,特点2,特点3,特点4,收入是指企业在日常经营活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。

recognitionandMeasurementofrevenue,Definitions,Typeandtimingrecognitionofrevenue,Dateofsale（dateofdelivery）,Astimepassesorassetsareused,Servicesperformedandbillable,Saleofinventory,Permittinguseofanasset,Renderingaservice,Revenuefromsales,Revenuefrominterest,rents,androyalties,Revenuefromservices,Descriptionofrevenue,type,Timingofrevenuerecognition,Dateofsaleortrade-in,Saleofassetotherthaninventory,Gainorlossondisposition,Revenueshouldberecognizedwhenallthefollowingconditionshavebeensatisfied:

（1）theenterprisehastransferredtothebuyerthesignificantrisksandrewardsofownershipofthegoods;,revenuefromSales,所有权凭证转移,交付实物,主要风险和报酬转移,大多数零售交易,所有权凭证转移,交付实物,主要风险和报酬未转移,商品质量规格不符,商品需要安装和检验,所有权凭证转移,主要风险和报酬转移,交款提货方式销售,Recognitionandmeasurement,（3）theamountofrevenuecanbemeasuredreliably;,（4）itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheenterprise;,（5）thecostsincurredortobeincurredinrespectofthetransactioncanbemeasuredreliably.,

（2）theenterpriseretainsneithercontinuingmanagerialinvolvementtothedegreeusuallyassociatedwithownershipnoreffectivecontroloverthegoodssold;,Revenueshouldbemeasuredatthefairvalueoftheconsiderationreceivedorreceivable.,revenueforservice,Iftheoutcomeofthetransactioncanbeestimatedreliably,companiesrecognizerevenuesusingPercentage-of-CompletionMethod.,1、Theoutcomeofthetransactioncanbeestimatedreliablywhenallthefollowingconditionsaresatisfied:

（1）theamountofrevenuecanbemeasuredreliably;,

（2）itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheenterprise;,（4）thecostsincurredforthetransactionandthecoststocompletethetransactioncanbemeasuredreliably.,（3）Thestageofcompletionofthetransactionatthebalancesheetdatecanbemeasuredreliably;and,2、Percentage-of-CompletionMethod,CompaniesrecognizerevenuesandgrossprofitseachperiodbaseduponthePercentageofCompletion.,Thestageofcompletionofatransactionmaybedeterminedbyavarietyofmethods.,（a）surveysofworkperformed;,（b）servicesperformedtodateasapercentageoftotalservicestobeperformed;or,（c）theproportionthatcostsincurredtodatebeartotheestimatedtotalcostsofthetransaction.,PercentComplete=,Mostrecentestimateoftotalcosts,Costsincurredtodate,Revenuerecognizedinpriorperiods,current-periodrevenue=,Estimatedtotalrevenue,PercentComplete,current-periodexpense=,Expenserecognizedinpriorperiods,Estimatedtotalexpense,PercentComplete,Iftheoutcomeofthetransactioncannotbeestimatedreliably,1、已经发生的劳务成本预计能够得到补偿,2、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益，不确认提供劳务收入。

Revenuearisingfromtheusebyothersofenterpriseassetsyieldinginterest,royaltiesanddividendsshouldberecognizedwhen:

（1）itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheenterprise;and,

（2）theamountoftherevenuecanbemeasuredreliably.,revenuefromuseofanasset,Revenueshouldberecognizedonthefollowingbases:

（2）royaltiesshouldberecognizedonanaccrualbasisinaccordancewiththesubstanceoftherelevantagreement;and,

（1）interestshouldberecognizedonatimeproportionbasisthattakesintoaccounttheeffectiveyieldontheasset;,（3）dividendsshouldberecognizedwhentheshareholdersrighttoreceivepaymentisestablished.,Thegeneralsale,1、发出商品时能够确认收入,Dr：

银行存款应收账款预收账款等Cr：

主营业务收入应交税费应交增值税（销项税额）,Dr：

主营业务成本Cr：

库存商品,AccountforRevenue,2、发出商品时不能确认收入,Dr：

发出商品Cr：

库存商品,Dr：

应收账款Cr：

主营业务收入,Dr：

主营业务成本Cr：

发出商品,Dr：

应收账款Cr：

应交税费应交增值税（销项税额）,发出商品,能够确认收入,Saleswithbuybackagreements,Acompanysellsaproductinoneperiodandagreestobuyitbackinthenextaccountingperiod。

（1）收到的款项作为负债；,Mostlythereisnosale,becausethesellerretainstherisksofownership.,

（2）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“财务费用”。

但有确凿证据表明满足销售商品收入确认条件的,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。

salewhenrightofreturnexists,Thecompanyshoul