2012中级财务会计英文版第十二章-收入FA12Revenue.ppt

以前年度损益调整 调整增加以前年度利润或减少以前年度亏损的数额 调整减少以前年度利润或增加以前年度亏损的数额 差额结转“利润分配” 差额结转“利润分配” 核算企业本年度发生的调整以前年度损益的事项以及本年度发现的重要前期差错更正涉及调整以前年度损益的事项。 如果销售商品和提供劳务部分能够区分且能够单独计量 同时销售商品和提供劳务交易 分别核算销售商品部分和提供劳务部分 如果销售商品和提供劳务部分不能够区分的，或虽能区分但不能够单独计量的 全部作为销售商品处理 Revenue from services “劳务成本” 预收款项 Dr：银行存款 Cr：预收账款 发生劳务成本 Dr：劳务成本 Cr：银行存款/应付职工薪酬等 确认收入 Dr：预收账款 Cr：主营业务收入 结转成本 Dr：主营业务成本 Cr：劳务成本 End of Chapter 12 * * * 3 PowerPoint Slides * * * * * * * 24 Revenue Chapter 12 Intermediate Accounting 12th Edition Kieso, Weygandt, and Warfield Apply the revenue recognition principle. Describe the revenue measurement. Describe the accounting for revenue. Apply the percentage-of-completion method. Learning Objectives recognition and Measurement of revenue Definitions Type and timing recognition Recognition and measurement Account for Revenue Revenue The general sale Sales with buyback agreements sale when right of return exists Installment-sales 代销商品销售 售后租回 sales return 同时销售商品和提供劳务交易 Revenue from services Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an enterprise when those inflows result in increases in equity, other than increases relating to contributions from equity participants. 特点1 特点2 特点3 特点4 收入是指企业在日常经营活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。 recognition and Measurement of revenue Definitions Type and timing recognition of revenue Date of sale (date of delivery) As time passes or assets are used Services performed and billable Sale of inventory Permitting use of an asset Rendering a service Revenue from sales Revenue from interest, rents, and royalties Revenue from services Description of revenue type Timing of revenue recognition Date of sale or trade-in Sale of asset other than inventory Gain or loss on disposition Revenue should be recognized when all the following conditions have been satisfied: (1) the enterprise has transferred to the buyer the significant risks and rewards of ownership of the goods; re