マインドマップギャラリー 收入心智圖
這是一個關於收入的心智圖,包含營業收入確認的時間、 收入確認及計星步驟、 營業收入的計量、 特殊業務等。
2024-03-15 07:45:50 に編集されましたThis is a mind map about bacteria, and its main contents include: overview, morphology, types, structure, reproduction, distribution, application, and expansion. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about plant asexual reproduction, and its main contents include: concept, spore reproduction, vegetative reproduction, tissue culture, and buds. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about the reproductive development of animals, and its main contents include: insects, frogs, birds, sexual reproduction, and asexual reproduction. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about bacteria, and its main contents include: overview, morphology, types, structure, reproduction, distribution, application, and expansion. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about plant asexual reproduction, and its main contents include: concept, spore reproduction, vegetative reproduction, tissue culture, and buds. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about the reproductive development of animals, and its main contents include: insects, frogs, birds, sexual reproduction, and asexual reproduction. The summary is comprehensive and meticulous, suitable as review materials.
收入
收入的確認條件
已批准
明確了權利和義務
明確的支付條款
具有商業性質,改變企業未來現金流量的風險、時間分佈或金額
對價很可能收回
營業收入確認的時間
時段
同享
客控
客製化、等比收款
時點
收入確認和計量步驟
識別客戶合約
識別合約中的單項履約義務
確定交易價格
將交易價格分攤至合約中的各單項履約義務
企業在履行了履約義務時確定收入
營業收入的計量
可變對價
現金折扣等
重大融資成分
收款期間較長,總對價高於其現銷價格
應付客戶對價
明確給予客戶的優惠
優惠券
為了向客戶取得明確區分的商品
公允價值是否超過應付客戶對價
特殊業務
合約資產,合約負債
合約資產,除了時間流逝還取決於其他條件才能收取相應的合約對價
合約負債,企業已收取客戶對價而應向客戶轉讓商品的義務
契約存在多項履約義務及可變對價
分配,怎麼分配
商品銷售後經濟利益不能流入企業
成本轉為“應收退貨成本”,等待退回
附有退貨條件的商品銷售
依照退貨率,把這部分收入計入預計負債,把這部分成本計入應收退貨成本
需要安裝和檢驗的商品銷售
收入先計入預收帳款,借記發出商品
以舊換新的商品銷售
將就產品計入原料等,公允價值少的部分沖減收入
短期分期收款商品銷售
全額計入收入,只計入應收帳款
具有重大融資性質的分期收款商品銷售
借記長期應收款,貸記未實現融資收益,應繳稅費待轉銷項稅額 不含增值稅的長期應收款,帳面價值等於長期應收款科目餘額,減去增值稅,減去未實現融資收益,乘以實際利率得到為實現融資收益攤銷額,借記為實現融資收益貸財務費用
富有售後回購資格的商品銷售
租賃
回購價低於原價
融資
回購價高於原售價
代記其他應付款,不計入收入
現金折扣
依照可能採取的現金折扣計入收入,其餘沖減先前的主營業務收入
提供服務
產出法
投入法