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。