Please enable JavaScript.
Coggle requires JavaScript to display documents.
Income statement利润表分析 - Coggle Diagram
Income statement利润表分析
收入确认
过程中细节问题
取得合同中必要出 sal|es佣金调研费
收入确认时间
总额法principal＆净额 法agentcommission
披露要求
5步 recognize revenue
2。Separate obligatio识别单项义务n
Customer benefit from goods either itsown or together with other available resource
Separately identifiablee from other promises
3。Determine transaction price
不一定等于合同价格
未能confirm部分refund liability
1。Identify contract
Payment terms
Include each party's, obligation
4。Allocate Tran price to obligation
如变动后期按最初价格分配
4。Recognize revenue
企业在客户收到物control后确认
Customer has legal title
Customer has legal possession
Has right to payment
Customer has accept good
Customer has risk ＆reward of ownership
权责accrual basis
Satisfy performance obligation by transfers control of goods
和收到现金不同步