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ch05收入和应收款.pdf

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ch05收入和应收款

The Basis for Business Decisions Sixteenth Edition Williams Haka Bettner Carcello Copyright © 2012 The McGraw- Chapter 5 Revenue and Receivables 2 Concepts • Revenues Inflows of assets or settlements of liabilities during a period from delivering or producing goods or services. • Expenses Outflows of assets or incurrence of liabilities during a period from delivering or producing goods or services. 3 Revenue Recognition Recognition is the process of formally recording and reporting items in the financial statements. 4 Revenue Recognition • Definition Is the item an asset, liability, equity, revenue, expense, gain, or loss? • Measurability Does it possess the attributes that permit reliable measurement? • Relevance Will it make a difference to the decision maker? • Reliability Is it a faithful representation? 5 Revenue Recognition • Revenue should be recognized in the financial statement when . . . It is earned, and It is realized or realizable. 6 Revenue Recognition • Revenue is earned when the earnings process is completed or virtually completed. • Revenue is realized when cash is received