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新收入准则学习之二

发布时间:2019-05-18  作者:senke

引言

 

 

YINWEIFENXIANLI,JIESHIDOUSHIWEIRAOZHUNZEZHANKAIDE,LIZISHICONGMOUYIGEJIAODUCHANSHIZHUNZE,BANGZHULIJIE,DANSHIWANBIANBULIQIZONG,SUOYILIJIEZHUNZESHIFEICHANGZHONGYAODE!JIEHEANLIXUEXI,YIBUYIGEJIAOYIN!YIXIANEIRONGMUDESHIJIEJUESHOURUZHUNZESUOZHIHETONGXUYAOMANZUDETIAOJIAN,WOMENYIQIFENXIXIAMIANJIGEZHONGDIAN。

1、收入准则收入确认

南方彩票 SHOURUZHUNZEDIWUTIAO:DANGQIYEYUKEHUZHIJIANDEHETONGTONGSHIMANZUWUXIANGTIAOJIANSHI,QIYEYINGDANGZAIKEHUQUDEXIANGGUANSHANGPINKONGZHIQUANSHIQUERENSHOURU,NANDIANJIUSHILIJIESHANGPINKONGZHIQUANZHEIGEGAINIAN。

南方彩票 CICHUYUHEBINGBAOBIAODEKONGZHI、HAIYOUSHOURUZONGEFAHAISHIJINGEFAQUERENZHONGDEKONGZHIYIQIXUEXI,HUIGENGRONGYILIJIEYIXIE:

QUDEXIANGGUANSHANGPINKONGZHIQUAN,SHIZHINENGGOUZHUDAOGAISHANGPINDESHIYONGBINGCONGZHONGHUODEJIHUQUANBUDEJINGJILIYI,ZHUNZETIGONGLEYIXIAJIZHONGQINGKUANGLAIPANDUAN。

▼QIYEJIUGAISHANGPINXIANGYOUXIANSHISHOUKUANQUANLI,JIKEHUJIUGAISHANGPINFUYOUXIANSHIFUKUANYIWU。YEKEYILIJIECHENGQIYEYIJINGLVXINGHETONGXIANGGUANYIWU,ANZHAOHETONGYUEDINGQIYEYONGYOUSHOUKUANDEQUANLI,

南方彩票 ▼QIYEYIJIANGGAISHANGPINDEFADINGSUOYOUQUANZHUANYIJIKEHU,JIKEHUYIYONGYOUGAISHANGPINDEFADINGSUOYOUQUAN。

▼QIYEYIJIANGGAISHANGPINSHIWUZHUANYIJIKEHU,JIKEHUYISHIWUZHANYOUGAISHANGPIN。

▼QIYEYIJIANGGAISHANGPINSUOYOUQUANSHANGDEZHUYAOFENGXIANHEBAOCHOUZHUANYIJIKEHU,JIKEHUYIQUDEGAISHANGPINSUOYOUQUANSHANGDEZHUYAOFENGXIANHEBAOCHOU。

南方彩票 ▼KEHUYIJIESHOUGAISHANGPIN。

▼QITABIAOMINGKEHUYIQUDESHANGPINKONGZHIQUANDEJIXIANG

DUIBIKANHEBINGBAOBIAODELIJIE。

2、合并报表控制

南方彩票 HEBINGZHONGKONGZHIJIHEBINGFANWEIYIKONGZHIWEIJICHU,JUNTIJIKONGZHI。

HEBINGZHONGKONGZHISHIZHITOUZIFANGYONGYOUDUIBEITOUZIFANGDEQUANLI,TONGGUOCANYUBEITOUZIFANGDEXIANGGUANHUODONGERXIANGYOUKEBIANHUIBAO,BINGQIEYOUNENGLIYUNYONGDUIBEITOUZIFANGDEQUANLIYINGXIANGQIHUIBAOJINE。

南方彩票 HEBINGZHONGKONGZHIQIANGDIAOQUANLI:ZHUDAOQIYESHENGCHANYUNYING、CHOUZI、TOUZIDEXIANSHINENGLI(QIANGDIAOZHUDAOLI),HEYUNYONGQUANLICHANSHENGKEBIANHUIBAO(YISIJIUSHIKEYIZHUANQIANYEKEYIKUISUN,HUIBAOSUIZHEYEJIBIANDONG)。

南方彩票 QUANLIQIANGDIAOSHISHIZHIXINGQUANLI,TONGSHIQIANGDIAOQUANLICHIYOURENWEIZHUYAOZERENRENERFEIDAILIREN(SHEIYONGYOUQIYEDESHIJIKONGZHIQUAN,SHEIJIUSHIZHUYAOZERENREN),QUANLILAIYUANKEYISHIJUECEJIGOUDEBIAOJUEQUANYEKEYISHIHETONGANPAI。

权力来源决策机构

AGONGSICHIYOUBGONGSI40%YOUBIAOJUEQUANGUFEN,QITA12GETOUZIFANGGECHIYOUBGONGSI5%YOUBIAOJUEQUANGUFEN,QIETAMENZHIJIANBUCUNZAIJINXINGJITIJUECEDEXIEYI。GENJUQUANTIGUDONGXIEYI,AGONGSIYOUQUANPINRENHUOJIEPINDONGSHIHUIDUOSHUCHENGYUAN,DONGSHIHUIZHUDAOBEITOUZIZHEDEXIANGGUANHUODONG。

BENLIZHONG,AGONGSICHIYOUDEBGONGSIYOUBIAOJUEQUANGUFEN(40%)BUZU50%,QIEQITA12GETOUZIFANGGECHIYOUBGONGSI5%YOUBIAOJUEQUANGUFEN,GENJUAGONGSIZISHENCHIYOUGUFENDEJUEDUIGUIMOHEQITAGUDONGDEXIANGDUIGUIMO,NANYIDECHUAGONGSIDUIBGONGSIYONGYOUQUANLI。DANSHI,ZONGHEKAOLVQUANTIGUDONGXIEYISHOUYUAGONGSIPINRENHUOJIEPINDONGSHIHUIDUOSHUCHENGYUAN,YIJIQITAGUDONGZHIJIANBUCUNZAIJITIJUECEDEXIEYI,KEYIPANDUANAGONGSIDUIBGONGSIYONGYOUQUANLI

3、收入确认总额法还是净额法(以控制为判断基础)

ZAISHIBIEZHUYAOZERENHEDAILIZEREN,ZHUNZEJIESHISHIGENJUQIZAIXIANGKEHUZHUANRANGSHANGPINQIANSHIFOUYONGYOUDUIGAISHANGPINDEKONGZHIQUAN,LAIPANDUANQICONGSHIJIAOYISHIDESHENFENSHIZHUYAOZERENRENHAISHIDAILIREN。

南方彩票 QIYEZAIXIANGKEHUZHUANRANGSHANGPINQIANNENGGOUKONGZHIGAISHANGPINDE,GAIQIYEWEIZHUYAOZERENREN,YINGDANGANZHAOYISHOUHUOYINGSHOUDUIJIAZONGEQUERENSHOURU;

南方彩票 FOUZE,GAIQIYEWEIDAILIREN,YINGDANGANZHAOYUQIYOUQUANSHOUQUDEYONGJINHUOSHOUXUFEIDEJINEQUERENSHOURU,GAIJINEYINGDANGANZHAOYISHOUHUOYINGSHOUDUIJIAZONGEKOUCHUYINGZHIFUJIQITAXIANGGUANFANGDEJIAKUANHOUDEJINGE,HUOZHEANZHAOJIDINGDEYONGJINJINEHUOBILIDENGQUEDING。

南方彩票 QUDEXIANGGUANSHANGPINKONGZHIQUAN,SHIZHINENGGOUZHUDAOGAISHANGPINDESHIYONGBINGCONGZHONGHUODEJIHUQUANBUDEJINGJILIYI,ZHEIJIUSHIWEISHENMEWOMENYAOBAHEBINGBAOBIAODEKONGZHILINCHULAILIJIEDEYUANYIN。

QIYEXIANGKEHUZHUANRANGSHANGPINQIANNENGGOUKONGZHIGAISHANGPINDEQINGXINGBAOKUO:

▼QIYEZIDISANFANGQUDESHANGPINHUOQITAZICHANKONGZHIQUANHOU,ZAIZHUANRANGJIKEHU。

▼QIYENENGGOUZHUDAODISANFANGDAIBIAOBENQIYEXIANGKEHUTIGONGFUWU。

▼QIYEZIDISANFANGQUDESHANGPINKONGZHIQUANHOU,TONGGUOTIGONGZHONGDADEFUWUJIANGGAISHANGPINYUQITASHANGPINZHENGHECHENGMOUZUHECHANCHUZHUANRANGJIKEHU。

南方彩票 ZHONGDIANGUANZHUZHUDAODEJIESHI,HANYUJIESHILIMIANZHUYAODEBINGQIEYINDAOSHIWUXIANGMOUFANGMIANFAZHAN(KEYILIJIEWEIDINGJIAQUAN)。

WOMENZHUYAOKAOLV3FANGMIANSHIBIEKONGZHI:ZHUYAOZEREN,CUNHUODEHUISUNMIESHIFENGXIAN、ZIZHUDEDINGJIAQUAN。

南方彩票 ZHUYAOZERENDUIYINGDESHIDAILIZEREN,WOMENYEKEYIXIANCONGSHEICHENGDANCUNHUODEHUISUNMIESHIFENGXIAN、JUEDINGCUNHUOZIZHUDEDINGJIAQUANLAIPANDUANSHEISHIZHUYAOZERENREN。

南方彩票 JULILAILIJIEZHUNZESHUODEKONGZHISANZHONGQINGXING

 

案例一:

HUANGNIUCONGJINGDIANHEILIANDAMAGOUMAIYIDINGSHULIANGDEZHEKOUMENPIAO,WEIXIAOSHOUCHUQUDEMENPIAOBUNENGTUIJIGONGSI,LVKECONGHUANGNIUNEILIGOUMAIMENPIAO,HUANGNIUJUEDINGMENPIAOJIAGE,

南方彩票 YINWEIWEIXIAOSHOUCHUQUDEBUNENGTUIHUIJIHEILIANDAMA,HUANGNIUJIUSHIZIJICHENGDANCUNHUOFENGXIAN,YONGYOUZIZHUDINGJIAQUAN,CONGERTUIDUANWEIZHUYAOZERENREN,CAIYONGZONGEFAQUERENSHOURU,RUGUOGAICHENGWEIXIAOSHOUCHUQUDEKEYITUIHUINEIJIUSHIDAILIXIAOSHOU。

案例二:

南方彩票 HUANGNIUYUYOUKEQIANDINGLVYOUHETONG,DAIYOUKELVYOU。HUANGNIUYUYOUKEQIANDINGDEHETONGHOU,YUJINGDIANHEILIANDAMADINGLIHETONG,YAOQIUHEILIANDAMAWEIYOUKESHENGTIGONGFUWU。YUYOUHEILIANDAMADINGLIDEHETONGFUKUANTIAOKUANDAZHISHANGTONGHUANGNIUYUYOUKEDINGLIDEFUKUANTIAOKUANYIZHI。(QISHIJIUSHIWAIBAO)HETONGYUEDING,JISHIYOUKEBUNENGFUKUAN,HUANGNIUDOUBIXUXIANGHEILIANDAMAFUKUAN。

HAISHICONGQIANMIANTIDE3FANGMIANFENXI,CUNHUOFENGXIAN,ZHEILIJIUSHIFUKUANZEREN,HUANGNIUCHENGDANFUKUANFENGXIANDE,BUSHOUYOUKEYINGXIANG,ZIZHUDINGJIAQUAN,HUANGNIUJIUSHIZHUANCHAJIA,YONGYOUDINGJIAQUAN,SUOYIHUANGNIUSHIZHUYAOZERENREN,CAIYONGZONGEFA。

案例三:

HUANGNIUHEYOUKEQIANDINGLVYOUHETONG,HUANGNIUWEIYOUKESHEJILVYOUXIANLU,CAIGOUMENPIAO,HUANGNIUYOUQUZHAOHEILIANDAMAGOUMAIJINGDIANMENPIAOHELVYOUFUWU,YOUHUANGNIUFUKUANJIHEILIANDAMA,FUKUANBUQUJUEYUYOUKESHIFOUFUKUANJIZIJI,HEILIANDAMABAMENPIAO,LVYOUFUWUDENGZHIJIETIGONGJIYOUKE,LVYOUZHONGYUDAODEWENTIYOUHEILIANDAMAFUZE、RUGUOSHILVYOUXIANLUDAOZHICHUXIANWENTIYOUHUANGNIUFUZE。

南方彩票 WOMENLVYILV,SHOUXIANHUANGNIUHEHEILIANDAMAZHIJIAN,HUANGNIUSHICHENGDANFUKUANZERENDE,BINGQIEGAIZERENBUSHOUYOUKEYINGXIANG,TONGSHIJINGDIANMENPIAOHELVYOUXIANLUBUSHIYOUKEZHIDING,SHIHUANGNIUZIJIZHAODE,SUOYIHUANGNIUSHIZIDANFENGXIANDE。

ZAIKANHUANGNIUHEYOUKE,HUANGNIUSHIMAIBIERENDEMENPIAOHEZIJISHEJILVYOUXIANLUZHENGHEHOUCHUSHOUJIYOUKE,SUOYIXIANGDUIYUYOUKEYESHIYONGYOUDINGJIAQUANDE,BINGQIESHEJILVYOUXIANLUSHEJIDAOZHIDEWENTIHUANGNIUSHIYOUZERENDE,SUOYIJUBEICHENGDANCUNHUOFENGXIAN,SUOYIHUANGNIUSHIZHUYAOZERENREN,SHOURUQUERENYINGGAISHISHEJIFEISHOURU+MENPIAOXIAOSHOUSHOURU,

DAJIAKENENGBULIJIELVYOUFUWUZHILIANGYOUHEILIANDAMACHENGDAN,WEISHENMEHUANGNIUJUYOUCUNHUOFENGXIAN,YINWEIHEILIANDAMADELVYOUJINGDIANSHITIGONGFUWUBAOZHANGDE,HEILIANDAMAMAIMENPIAOJIHUANGNIU,HEILIANDAMAYINGGAIDUIHUANGNIUFUYOUZHILIANGBAOZHANGFUWU,HUANGNIUMAIMENPIAOJIYOUKE,HUANGNIUDUIYOUKEFUYOUZHILIANGBAOZHANGFUWU,ZHEILIZHIBUGUOYOUKEMEIYOUQUHUANGNIUJIAWEIQUANERSHIZHIJIEQULEHEILIANDAMANEILI,SUOYIBUYINGXIANGCUNHUOFENGXIANDEPANDUAN。

总结:

SHOUXIANSHOURUDEQUERENDEQIDIANSHIHETONG,QUERENDETIAOJIANDESHIHEKEHUQIANDINGDEHETONGTONGSHIMANZUWUXIANGTIAOJIAN,BINGQIEKEHUQUDEKONGZHIQUANSHIQUERENSHOURU。

南方彩票 WUXIANGTIAOJIANYOUFENWEIFALVYAOJIANERTIAO(HETONGBEIPIZHUN、HETONGYUEDINGSHUANGFANGDEQUANLIYIWU),KEJILIANGERTIAO(YUEDINGLEZHIFUTIAOKUAN,BINGQIEDUIJIAHENKENENGSHOUDAO,KENENGXINGDAYU50%),ZUIHOUYITIAOSHIJIAOYIJUYOUSHANGYESHIZHI,JISHIHUHUIHULIXING。

RANHOUJIUSHIKEHUQUDESHANGPINKONGZHIQUAN、WOMENYAOHEHEBINGBAOBIAODEKONGZHI、HAIYOUSHOURUZONGEFAHAISHIJINGEFAQUEREN,CONGZHUANRANGQIANQIYESHIFOUYONGYOUSHANGPINKONGZHILAIPANDUAN,SANGEYIQIDUIZHAOZHELIJIE。

BENZHOUCPAKECHENGANPAI

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① 【JIANDEMENXIAOQU】

5YUE19RI XINGQIRI 09:00-17:00

CAIGUANJINGJIANG7 WUFENGXIALAOSHISHOUKE

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南方彩票 5YUE19RI XINGQIRI 09:00-17:30

HUIJIJINGJIANG6 LIUZHONGLAOSHISHOUKE

【SHANGKEJIAOSHI】

ZHOURI:JIAOXUELOUHOUYICENGXINYIJIAOSHI

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南方彩票 QINGBENZHOUMOYOUKEDETONGXUEANSHIDAOXIAOSHANGKE