关于CAS和ASC对扣点收入和费用会计处理争议.docVIP

最近，友人向笔者询问了下列问题：某国内公司（一般纳税人）向商场销售商品，假设该商品合同价=1170元/个（含税价），商场扣率=20%，商品销售后，公司按照936元开具增票给商场，商场按照936元付款给公司。由于众所周知的原因，商场不定期会向公司收取某些“苛捐杂税”，比如进场费、广告费及各类管理费，这些费用都直接从货款中扣除，假设这些费用=5%*合同价=58.50元。? ???假设商场已销售该商品，并通知公司扣除管理费58.50元后开票，则公司会计处理为：Dr:：应收帐款 -877.50? ???Cr： 主营业务收入-750.00? ?? ???应交税金-应交增值税-销项税-127.50:? ???由于该公司在纽交所上市且按照US-GAAP编制财报，财务人员在编制财报时认为CAS与ASC对关于扣点收入的处理上不存在差异，故未对其进行调整。然而该公司的审计师-全美排行第9的Crowe Horwath-对此表示异议，认为按照US-GAAP合同约定了1000元收入，就该体现为1000元收入，商场收取的扣点费用和各类管理费用应该作为公司的营业费用体现在营业费用中，公司的会计处理应为Dr:：应收帐款 877.50? ?? ???营业费用 250.00? ? Cr：主营业务收入-1,000.00? ?? ? 应交税金-应交增值税-销项税-127.50? ?友人对审计师的调整做法深感疑惑，对US-GAAP下同时调增费用和收入的做法不能理解。? ?笔者经过查询FASB网站关于收入确认的详细条款，找到了答案 ? ? ASC 605-50 contains the following separately addressed issues: 1. Cash consideration given by a vendor to a customer is presumed to be a reduction of selling price and is classified as a reduction of revenue when recognized in the vendor’s income statement. That presumption is overcome and the consideration is classified as a cost incurred if, and to the extent that, both of the following conditions are met: a. The vendor receives, or will receive, an identifiable benefit (goods or services) in exchange for the consideration. In order to meet this condition, the identified benefit must be of a type that the vendor could have acquired in an exchange transaction with a party other than a purchaser of its products or services, that is, that the benefit must be separable from the sale of the vendor’s goods or services, and b. The vendor can reasonably estimate the fair value of that identifiable benefit. If the amount of consideration paid by the vendor exceeds the estimated fair value of the benefit received, that excess amount is classified as a reduction of revenue when recognized in the vendor’s income statement. ? ?If the consideration is a “free” product or service or anything other than cash (including “credits” that the customer can apply against trade amounts owed to the vendor) or equity instrumen