白金級認可培訓資質(zhì)（總部）
課程試聽
職業(yè)規(guī)劃
ACCA中文教材
考位預(yù)約
免費資料
在線咨詢
題庫下載
模擬機考
CFA?成績查詢
GARP協(xié)會官方認可FRM?備考機構(gòu)
For almost all entities other than financial institutions, revenue is the largest single number in the financial statements. It is also a number that attracts a great deal of user attention. Given the importance of revenue to the picture painted by the financial statements is it important that it is measured and presented fairly so that the users are given useful information on which to base their performance appraisal. The International Accounting Standards Board (IASB) has issued two International Financial Reporting Standards (IFRSs) that provide guidance in this area:
· IAS 18 – Revenue; IAS 11 – Construction Contracts.
對大多數(shù)非金融機構(gòu)的企業(yè)，收入是財務(wù)報表單個數(shù)字中最大的一項，也是倍受信息使用者關(guān)注的數(shù)字。鑒于收入的重要性，公允地計量和披露十分重要，這樣才能使信息使用者能夠根據(jù)有用的信息對企業(yè)財務(wù)狀況做出合理地評估。國際會計準則理事會(IASB)發(fā)行了兩條提供這方面指導的國際財務(wù)報告準則（IFRS）：
l 國際會計準則（IAS）18-收入; 國際會計準則（IAS）11-建造合同。
MEANING OF ‘REVENUE’ 收入的定義
IAS 18 defines revenue as ‘the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants’.
IAS18收入定義“企業(yè)在日?；顒又行纬傻摹е滤姓邫?quán)益增加的、與所有者投入資本無關(guān)的經(jīng)濟利益的總流入”。
The following implications flow from this definition:
該定義包含以下四個方面：
a) Revenue should be stated before deduction of costs of sale.收入應(yīng)該列示在主營業(yè)務(wù)成本之前；
b) Revenue is recognised on the provision of goods and services that relate to the ordinary activities of the entity. If an entity disposes of property, plant and equipment at the end of its useful economic life the proceeds of disposal are not revenue for the entity. Instead the profit or loss on disposal is treated as a deduction from operating expenses (or as a separate line item in the statement of profit or loss, if it is sufficiently material).收入是由與企業(yè)日?；顒又邢嚓P(guān)的銷售商品或提供勞務(wù)形成的。如果企業(yè)在資產(chǎn)使用期限結(jié)束時處置固定資產(chǎn)，處置固定資產(chǎn)所獲得的收益并不能作為企業(yè)的收入，除非處置所得的凈損益被用來遞減營業(yè)費用（或者它十分重要并在利潤表中作為單獨的生產(chǎn)線項目來列示）；
c) Sales taxes that are collected from the customer and remitted to the relevant authorities are not ‘revenue’.從顧客那里收取的或由相關(guān)機關(guān)免除的稅費并不能作為收入；
d) If the seller is acting as agent, rather than as the principal, in a transaction, the revenue the seller should recognise is the amount of commission receivable rather than the gross amount collected from the customer.如果在一項交易中銷售者是作為代銷商而不是委托方，銷售者應(yīng)按照應(yīng)收的傭金的金額確認收入，而不是以向顧客銷售商品所收的全部金額來確認收入。
PRINCIPLES UNDERPINNING RECOGNITION OF REVENUE 收入確認基本原則
1Sale of goods: 銷售商品
Revenue is recognised when all the following conditions have been satisfied:銷售商品的收入只有同時符合以下條件時，才能加以確認：
a) The seller has transferred the significant risks and rewards of ownership of the goods to the buyer. 企業(yè)已將商品所有權(quán)上的主要風險和報酬轉(zhuǎn)移給購貨方；
b) The seller does not retain control over the goods or managerial involvement with them to the degree usually associated with ownership. 企業(yè)既沒有保留通常與所有權(quán)相聯(lián)系的繼續(xù)管理權(quán)，也沒有對已售出的商品實施控制；
c) The amount of revenue can be measured reliably. 經(jīng)濟利益的流入能夠可靠地計量；
d) It is probable that the economic benefits associated with the transaction will flow to the seller與交易相關(guān)的經(jīng)濟利益很可能流入企業(yè)；
e) The costs incurred or to be incurred by the seller in respect of the transaction can be measured reliably. 與收入相關(guān)的成本能夠可靠地計量。
2Provision of services: 提供勞務(wù)
As stated above, there is a different approach taken to the recognition of revenue from the provision of services. IAS 18 states that ‘where the outcome of a transaction involving the rendering of services can be estimated reliably, associated revenue should be recognised by reference to the stage of completion of the transaction at the end of the reporting period’. In other words, the revenue is recognised gradually, rather than all at one ‘critical point’, as is the case for revenue from the sale of goods.
企業(yè)提供勞務(wù)交易的結(jié)果如果能夠可靠地計量，應(yīng)當采用完工百分比法確認提供勞務(wù)收入。提供勞務(wù)的收入是逐漸地被確認，而不是像銷售商品的收入那樣全部在某一個“臨界點”確認。
IAS 18 further states that the outcome of a transaction can be estimated reliably when all the following conditions are satisfied :提供勞務(wù)交易的結(jié)果能夠可靠地估計，是指同時滿足下列條件：
(a) The amount of revenue can be measured reliably. 收入的金額能夠可靠地計量；
(b) It is probable that the economic benefits associated with the transaction will flow to the seller. 與交易相關(guān)的經(jīng)濟利益很可能流入企業(yè)；
(c) The stage of completion of the transaction at the end of the reporting period can be measured reliably. 交易的完工進度能夠可靠地確定；
(d) The costs incurred to date for the transaction and the costs to complete the transaction can be measured reliably. 交易中已發(fā)生和將發(fā)生的成本能夠可靠地計量。
IAS 18 does not prescribe one single method that should be used for determining the stage of completion of a service transaction. However the standard does provide some examples of suitable methods:企業(yè)確定提供勞務(wù)交易的完工進度，可以選用下列方法：
(a) Surveys of work performed. 已完工作的測量；
(b) Services performed to date as a percentage of total services to be performed. 已經(jīng)提供的勞務(wù)占應(yīng)提供勞務(wù)總量的比例；
(c) The proportion that costs incurred to date bear to the estimated total costs of the transaction.已發(fā)生的成本占估計總成本的比例。
If it is not possible to reliably measure the outcome of a transaction involving the provision of services (perhaps because the transaction is in its very early stages) then revenue should be recognised only to the extent of costs incurred by the seller, assuming these costs are recoverable from the buyer.
企業(yè)在資產(chǎn)負債表日提供勞務(wù)交易結(jié)果不能夠可靠估計的（或許因為勞務(wù)交易處于最初的階段），假設(shè)已經(jīng)發(fā)生的勞務(wù)成本預(yù)計能夠得到補償?shù)?，按照已?jīng)發(fā)生的勞務(wù)成本金額確認提供勞務(wù)收入。
3Construction contracts 建造合同
IAS 18 does not adequately address the issue of revenue recognition on a construction contract. However, IAS 11 applies the basic principles we have already identified to such contracts, which are defined in IAS 11 as follows : ‘Contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use’.
建造合同，是指為建造一項或數(shù)項在設(shè)計、技術(shù)、功能、最終用途等方面密切相關(guān)的資產(chǎn)而訂立的合同。
Most construction contracts are ‘fixed price contracts’. In such contracts the seller agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases could be subject to cost escalation clauses.
大部分建造合同是固定造價合同，是指按照固定的合同價或固定單價確定工程價款的建造合同。一些建造合同為成本加成合同，是指以合同約定或其他方式議定的成本為基礎(chǔ)，加上該成本的一定比例或定額費用確定工程價款的建造合同。
Whilst a construction contract relates to the supply of goods, the ‘critical event basis’ used in IAS 18 as a means of determining the timing of the recognition of revenue on the supply of goods is not really suitable. This is because the ‘supply’ by the seller in the case of a construction contract takes place gradually over the term of the contract.
如果建造合同與銷售商品有關(guān)，銷售商品的收入確認原則不再適用，因為建造合同中的“銷售”是在合同期限內(nèi)逐漸發(fā)生的。
Therefore IAS 11 basically requires that, where the outcome of a construction contract can be recognised reliably, revenue on such contracts should be recognised according to the stage of completion of the contract . IAS 11 imposes conditions very similar to the ones included in IAS 18 for the provision of services that need to be satisfied before the outcome of a construction contract can be recognised reliably:
因此IAS11規(guī)定，如果建造合同的結(jié)果能夠可靠地估計，應(yīng)根據(jù)完工百分比法確認合同收入和合同費用。建造合同的結(jié)果能夠可靠地估計，是指同時滿足下列條件（與IAS18中提供勞務(wù)的條件類似）：
(a) Total contract revenue can be measured reliably. 合同的所有收入金額能夠可靠地計量；
(b) It is probable that the economic benefits associated with the contract will flow to the seller. 與建造合同相關(guān)的經(jīng)濟利益很可能流入企業(yè)；
(c) Both the seller’s costs to complete the contract and the stage of contract completion at the end of the reporting period can be measured reliably. 合同中已發(fā)生的成本和發(fā)生當期的完工進度能夠可靠地確定；
(d) The seller’s costs to date attributable to the contract can be clearly identified and measured reliably so that actual costs incurred can be compared with prior estimates. 銷售者發(fā)生的所有與合同相關(guān)的費用能合理確認并可靠計量，以致于實際發(fā)生的費用可以與之前估計的費用相比較。
As is the case with service revenue recognition in IAS 18, IAS 11 does not prescribe one single method of computing the stage of completion of a construction contract. IAS 11 provides the following examples of methods that might be suitable: 企業(yè)確定建造合同的完工進度，可以選用下列方法：
(a) The proportion that contract costs incurred for work performed to date bear to total estimated contract costs. 已經(jīng)發(fā)生的成本占估計總成本的比例；
(b) Surveys of work performed. 已完工作的測量；
(c) Completion of a physical proportion of the contract work. 已完成的工作量占合同工作總量的比例。
IAS 11 states that :‘Where the outcome of a construction contract cannot be estimated reliably revenue shall be recognised only to the extent of contract costs incurred that it is probable will be recoverable’.
如果建造合同的結(jié)果不能可靠地估計，且合同成本能收回的，根據(jù)能夠收回的實際合同成本予以確認，合同成本在發(fā)生當期確認為合同費用。
4Interest, royalties and dividends 利息收入，特權(quán)使用費和股利收入
IAS 18 states that entities should recognise revenue from the use of their assets yielding interest, royalties and dividends when:
讓渡資產(chǎn)使用權(quán)收入是指企業(yè)通過讓渡資產(chǎn)使用權(quán)實現(xiàn)的收入，如商業(yè)銀行對外貸款、租賃公司出租資產(chǎn)等實現(xiàn)的收入。讓渡資產(chǎn)使用權(quán)收入同時滿足下列條件時，應(yīng)當予以確認：
(a) It is probable that the economic benefits associated with the transaction will flow to the entity. 相關(guān)的經(jīng)濟利益很可能流入企業(yè)；
(b) The amount of the revenue can be measured reliably. 收入的金額能夠可靠地計量；
The exact basis for the recognition of revenue from the use by others of the ‘seller’s’ assets depends on the type of transaction:具體的讓渡資產(chǎn)使用權(quán)收入確認的原則應(yīng)該視交易類型而定：
(a) Interest revenue should be recognised on the ‘effective interest’basis.利息收入金額，按照他人使用本企業(yè)貨幣資金的時間和實際利率計算確定。
(b) Royalties should be recognised on an accruals basis in accordance with amounts receivable as a result of ‘asset use’ up to the reporting date.特權(quán)使用費應(yīng)該按照權(quán)責發(fā)生制原則，根據(jù)該會計期間由讓渡資產(chǎn)使而產(chǎn)生的應(yīng)收金額來確認。
(c) Dividend revenue should be recognised when the right to receive payment is established. Often this does not happen in the case of dividends until the shareholder actually receives the dividend.股利收入應(yīng)在收取股利的權(quán)利建立時確認，通常是在股東實際收到股利時確。
PRINCIPLES UNDERPINNING MEASUREMENT OF REVENUE 收入的計量
IAS 18 states that ‘Revenue shall be measured at the fair value of the consideration received or receivable’ (12). In determining fair value it would be necessary to take into account any trade discounts or volume rebates granted by the seller.
企業(yè)銷售商品滿足收入確認條件時，應(yīng)當按照已收或應(yīng)收合同或協(xié)議價款的公允價值確定銷售商品收入金額。確定公允價值時需要考慮到商業(yè)折扣和銷售退回保證。
In most cases, ‘fair value’ will represent the cash or cash equivalents received or receivable by the seller. However, where the consideration is deferred, IAS 18 explains that the arrangement effectively constitutes a financing transaction and the substance of the transaction is a supply of goods or services plus the provision of finance.
大多情況下，所確認的公允價值為銷售者收到的或應(yīng)收的現(xiàn)金或現(xiàn)金等價物。如果報酬被延期支付，IAS18認為這項交易實際上具有融資性質(zhì)，該交易實質(zhì)上等于銷售商品或提供勞務(wù)加上提供資金。
In such circumstances, the amount receivable is split into :這種情況下，應(yīng)收金額應(yīng)該分成兩部分：
(a) An amount receivable for the supply of goods or services. This is arrived at by discounting the future cash receivable by the seller. The imputed rate of interest is the prevailing borrowing rate of the buyer or, if more easily determinable, the rate that discounts the future cash receivable to the current cash price of the goods or services. This is recognised immediately.銷售商品或提供勞務(wù)應(yīng)收的金額，該金額應(yīng)在交易發(fā)生時立即取確認為未來應(yīng)收金額的現(xiàn)值。應(yīng)當以具有類似信用等級的企業(yè)發(fā)行類似工具的現(xiàn)時利率作為折現(xiàn)率，該折現(xiàn)率同時也就是分配融資收益的實際利率；或者折現(xiàn)率應(yīng)當是將合同或協(xié)議價款折算為現(xiàn)值恰等于商品現(xiàn)銷價格的折現(xiàn)率。
(b) An amount receivable for the supply of finance to the buyer, recognised over the implied term.提供資金應(yīng)收的金額，應(yīng)在所在期間內(nèi)逐步確認。
IAS 18 IMPLEMENTATION EXAMPLES 特殊銷售問題
Sale and repurchase agreements 售后回購協(xié)議
Where goods are ‘sold’ under conditions that either require the seller to repurchase them in the future or contain options to repurchase that are likely to be exercised then the substance of the transaction of often that the ‘sale’ is actually a provision of finance.
售后回購是指銷售商品的同時，銷售方統(tǒng)一日后將商品購回或有購回的選擇權(quán)的銷售方式。通常情況下，售后回購交易的實質(zhì)為融資交易。
Servicing fees included in the price of a product 產(chǎn)品銷售價中包含的服務(wù)費用
When the selling price of a product includes an identifiable amount for subsequent servicing that amount is deferred and recognised as revenue over the period during which the service is performed. The amount deferred is that which will cover the expected costs of the services, together with a reasonable profit on those services.
當產(chǎn)品的銷售價中包含可確認的售后服務(wù)費用的金額時，該金額應(yīng)延期確認并在服務(wù)發(fā)生的期間被確認為收入，確認的金額應(yīng)包含提供服務(wù)的估計成本和提供服務(wù)能獲得的合理的利潤。
CHANGES THAT ARE LIKELY TO THE METHOD ACCOUNTING FOR REVENUE IN THE FUTURE收入確認可能的變革
The background背景
As already stated, revenue is a crucial number to users of financial statements in assessing an entity’s financial performance and position. However, revenue recognition requirements in US generally accepted accounting principles (GAAP) differ from those in International Financial Reporting Standards (IFRSs).
如上文所說，收入對評定一個企業(yè)的業(yè)績表現(xiàn)至關(guān)重要。然而，美國所使用的美國通用會計準則中收入的確認方法卻與國際財務(wù)報告準則不同。
Both sets of requirements need improvement. US GAAP comprises broad revenue recognition concepts and numerous requirements for particular industries or transactions that can result in different accounting for economically similar transactions. Although IFRSs have fewer requirements on revenue recognition, the two main revenue recognition standards, IAS 18, Revenue and IAS 11, Construction Contracts, can be difficult to understand and apply. In addition, IAS 18 provides limited guidance on important topics such as revenue recognition for multiple-element arrangements.
兩套準則都需要改進。美國通用會計準則中包含大量收入確認的概念以及特殊行業(yè)或交易的規(guī)范，這使得經(jīng)濟實質(zhì)相同的交易可能會使用不同的會計方法來確認。而國際財務(wù)報告準則在收入確認方面有很少的規(guī)范，兩個主要的確認準則：國際會計準則（IAS）18-收入和國際會計準則（IAS）11-建造合同在現(xiàn)實中可能會比較難以理解和運用。除此之外，國際會計準則（IAS）18-收入只對一些諸如收入確認等重要話題給予了有限的指導。
The detail 詳情
The International Accounting Standards Board (IASB) and the US national standard-setter, the Financial Accounting Standards Board (FASB), initiated a joint project to clarify the principles for recognising revenue and to develop a common revenue standard for IFRSs and US GAAP that would :
國際會計準則理事會和美國的準則制定者——財務(wù)會計準則委員會聯(lián)合發(fā)起了一項闡明收入確認原則的項目，旨在發(fā)展出一套通用的會計準則，該套準則可以：
(a) Remove inconsistencies and weaknesses in existing revenue requirements摒棄現(xiàn)有準則中的不一致和不合理的部分。
(b) Provide a more robust framework for addressing revenue issues為提出收入方面的議題提供更健全的準則框架。
(c) Improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets.提高收入確認實踐在不同企業(yè)、行業(yè)、行政區(qū)域以及資本市場的可比性。
(d) Provide more useful information to users of financial statements through improved disclosure requirements, and為信息使用者提供更有用的信息。
(e) Simplify the preparation of financial statements by reducing the number of requirements to which an entity must refer 通過減少企業(yè)必須依據(jù)的條例的數(shù)量來簡化財務(wù)報告的準備過程。
The proposed requirements would affect any entity that enters into contracts with customers unless those contracts are in the scope of other standards (for example, insurance contracts or lease contracts).
所提議的準則將會影響任何與顧客簽訂合同的企業(yè)，除非這些合同屬于其他準則的確認范圍，如保險合同或租賃合同。
To achieve that core principle, an entity would apply all of the following steps: 企業(yè)須采用以下步驟：
a) Identify the contract with a customer.與顧客確認合同；
b) Identify the separate performance obligations in the contract.確認合同中獨立的義務(wù)項目；
c) Determine the transaction price.確定合同價格；
d) Allocate the transaction price to the separate performance obligations in the contract.將合同價格在各個獨立的義務(wù)項目中分配；
e) Recognise revenue when (or as) the entity satisfies a performance obligation.在企業(yè)完成各個項目時分別確認收入。
From an IFRS perspective, the new standard arising out of the project is likely to be more robust than the existing standards. This should assist in future convergence between IFRS and US GAAP.
從國際財務(wù)報告準則的角度來看，新準則可能要比現(xiàn)有準則更加健全，這將會對未來國際財務(wù)報告準則和美國通用會計準則的趨同起到很大幫助。
