新收入准则对电信行业会计处理及财务状况的影响研究-以中国移动公司为例.docVIP

创业板IPO折价实证研究 摘 要 PAGE 第页 PAGE I 摘 要 我国于2017年12月发布了《企业会计准则第14号——收入》，就旧收入准则存在的不足进行了完善，并且与国际会计准则具有一定的趋同性。收入对于企业的正常运营来说至关重要，本文基于新旧收入准则变动情况出发，以受影响较为明显的电信行业为研究对象，选取我国三大运营商之一中国移动公司为案例研究对象，通过分析其受影响较为明显的典型业务以及业务量较大的终端捆绑销售业务、积分奖励业务和社会渠道金业务借此来反映电信行业所受影响。 本文通过对新旧准则的对比分析以及具体业务的案例分析可以看出，新收入准则改变了电信企业的收入结构，对其业绩产生了一定影响。与此同时，新收入准则改变了收入的确认时点与合同金额分割方式，引入履约义务这一概念使得交易价格的分割更为合理，并且新收入准则的实施对会计人员的专业程度要求提高。本文最后就研究的结果提出自己的建议，希望能为相关企业提供一定的借鉴经验。 关键词：新收入准则；电信行业；收入确认 ABSTRACT ABSTRACT ABSTRACT In December 2017, our country issued the Enterprises Accounting Standards No.14 -revenue, which improved the shortcomings of the old revenue standard, and the new revenue standard is similar to the international accounting standards. Income is significant for the normal work of enterprises. Based on the changes of between the new and old revenue standards, this paper selects the largest operator of China, whose name is Mobile Communications Group Co. Ltd. Through the analysis of the typical business, such as the installation bundled business, bonus rewards and service charges, we can reflect the impact of the telecommunication industry. Through the relative analysis of the two versions standards and the concrete business, we can learn that the new revenue standards change the revenue structure of telecom enterprises and have an impact on their performance. At the same time, the new revenue standard changes the timing of revenue recognition, which makes the division of transaction price more reasonable, and the implementation of the new revenue standards require higher professional level of accountants. In the end, I make own suggestions on the results of the study, hoping to provide a little experience for related enterprises. Keywords: new revenue standard; telecommunication industry; recognition of revenue; 目 录 目 录 TOC \o 1-3 \h \z \u 摘 要 I ABSTRACT II 1 绪论 1 1.1研究背景 1 1.2研究意义 1 1.3研究方法和研究框架 2 1.3.1研究方法 2 1.3.2研究框架 2 2 新收入准则变动情况及中国移动概述 3 2.1新收入准则变动情况 3 2.2中国移动公司概述