Income statement利润表分析

收入确认

过程中细节问题

click to edit

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