Income statement利润表分析
收入确认
过程中细节问题
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5步 recognize revenue
权责accrual basis
Satisfy performance obligation by transfers control of goods
和收到现金不同步
2。Separate obligatio识别单项义务n
3。Determine transaction price
1。Identify contract
4。Allocate Tran price to obligation
4。Recognize revenue
Payment terms
Include each party's, obligation
不一定等于合同价格
未能confirm部分refund liability
如变动后期按最初价格分配
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
Customer benefit from goods either itsown or together with other available resource
Separately identifiablee from other promises
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