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Customer control

Customized, equal payment

Cash discounts etc.

The collection period is longer and the total consideration is higher than its current selling price.

Make clear offers to customers

In order to obtain clearly differentiated products from customers

Contract assets, in addition to the passage of time, are subject to other conditions before the corresponding contract consideration can be collected

Contract liabilities, the enterprise's obligation to transfer goods to customers after receiving consideration from customers

Distribution, how to distribute

The cost is converted to "return cost receivable" and is waiting to be returned.

According to the return rate, this part of the income is included in the estimated liabilities, and this part of the cost is included in the return cost receivable.

Revenue is first recorded in advance receipts and debited to goods issued

The products will be included in raw materials, etc., and the part with less fair value will be offset against income.

Included in full in revenue, only in accounts receivable

Debit long-term receivables, credit unrealized financing income, taxes payable and pending output tax For long-term receivables excluding VAT, the book value is equal to the balance of the long-term receivables account, minus the VAT, minus the unrealized financing income, multiplied by the actual interest rate to obtain the amortization of the realized financing income, and debited to the realized financing Income loan finance charges

lease

Financing

Possible cash discounts will be included in income, and the rest will be offset against the previous main business income.

output approach

input method