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For almost all entities other than financial institutions, revenue is the largest single number in the financial statements. It is also a number that attracts a great deal of user attention. Given the importance of revenue to the picture painted by the financial statements is it important that it is measured and presented fairly so that the users are given useful information on which to base their performance appraisal. The International Accounting Standards Board (IASB) has issued two International Financial Reporting Standards (IFRSs) that provide guidance in this area:
· IAS 18 – Revenue; IAS 11 – Construction Contracts.
對(duì)大多數(shù)非金融機(jī)構(gòu)的企業(yè)，收入是財(cái)務(wù)報(bào)表單個(gè)數(shù)字中最大的一項(xiàng)，也是倍受信息使用者關(guān)注的數(shù)字。鑒于收入的重要性，公允地計(jì)量和披露十分重要，這樣才能使信息使用者能夠根據(jù)有用的信息對(duì)企業(yè)財(cái)務(wù)狀況做出合理地評(píng)估。國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)(IASB)發(fā)行了兩條提供這方面指導(dǎo)的國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則（IFRS）：
l 國(guó)際會(huì)計(jì)準(zhǔn)則（IAS）18-收入; 國(guó)際會(huì)計(jì)準(zhǔn)則（IAS）11-建造合同。
MEANING OF ‘REVENUE’ 收入的定義
IAS 18 defines revenue as ‘the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants’.
IAS18收入定義“企業(yè)在日?；顒?dòng)中形成的、會(huì)導(dǎo)致所有者權(quán)益增加的、與所有者投入資本無(wú)關(guān)的經(jīng)濟(jì)利益的總流入”。
The following implications flow from this definition:
該定義包含以下四個(gè)方面：
a) Revenue should be stated before deduction of costs of sale.收入應(yīng)該列示在主營(yíng)業(yè)務(wù)成本之前；
b) Revenue is recognised on the provision of goods and services that relate to the ordinary activities of the entity. If an entity disposes of property, plant and equipment at the end of its useful economic life the proceeds of disposal are not revenue for the entity. Instead the profit or loss on disposal is treated as a deduction from operating expenses (or as a separate line item in the statement of profit or loss, if it is sufficiently material).收入是由與企業(yè)日?；顒?dòng)中相關(guān)的銷售商品或提供勞務(wù)形成的。如果企業(yè)在資產(chǎn)使用期限結(jié)束時(shí)處置固定資產(chǎn)，處置固定資產(chǎn)所獲得的收益并不能作為企業(yè)的收入，除非處置所得的凈損益被用來(lái)遞減營(yíng)業(yè)費(fèi)用（或者它十分重要并在利潤(rùn)表中作為單獨(dú)的生產(chǎn)線項(xiàng)目來(lái)列示）；
c) Sales taxes that are collected from the customer and remitted to the relevant authorities are not ‘revenue’.從顧客那里收取的或由相關(guān)機(jī)關(guān)免除的稅費(fèi)并不能作為收入；
d) If the seller is acting as agent, rather than as the principal, in a transaction, the revenue the seller should recognise is the amount of commission receivable rather than the gross amount collected from the customer.如果在一項(xiàng)交易中銷售者是作為代銷商而不是委托方，銷售者應(yīng)按照應(yīng)收的傭金的金額確認(rèn)收入，而不是以向顧客銷售商品所收的全部金額來(lái)確認(rèn)收入。
PRINCIPLES UNDERPINNING RECOGNITION OF REVENUE 收入確認(rèn)基本原則
1Sale of goods: 銷售商品
Revenue is recognised when all the following conditions have been satisfied:銷售商品的收入只有同時(shí)符合以下條件時(shí)，才能加以確認(rèn)：
a) The seller has transferred the significant risks and rewards of ownership of the goods to the buyer. 企業(yè)已將商品所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給購(gòu)貨方；
b) The seller does not retain control over the goods or managerial involvement with them to the degree usually associated with ownership. 企業(yè)既沒(méi)有保留通常與所有權(quán)相聯(lián)系的繼續(xù)管理權(quán)，也沒(méi)有對(duì)已售出的商品實(shí)施控制；
c) The amount of revenue can be measured reliably. 經(jīng)濟(jì)利益的流入能夠可靠地計(jì)量；
d) It is probable that the economic benefits associated with the transaction will flow to the seller與交易相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)；
e) The costs incurred or to be incurred by the seller in respect of the transaction can be measured reliably. 與收入相關(guān)的成本能夠可靠地計(jì)量。
2Provision of services: 提供勞務(wù)
As stated above, there is a different approach taken to the recognition of revenue from the provision of services. IAS 18 states that ‘where the outcome of a transaction involving the rendering of services can be estimated reliably, associated revenue should be recognised by reference to the stage of completion of the transaction at the end of the reporting period’. In other words, the revenue is recognised gradually, rather than all at one ‘critical point’, as is the case for revenue from the sale of goods.
企業(yè)提供勞務(wù)交易的結(jié)果如果能夠可靠地計(jì)量，應(yīng)當(dāng)采用完工百分比法確認(rèn)提供勞務(wù)收入。提供勞務(wù)的收入是逐漸地被確認(rèn)，而不是像銷售商品的收入那樣全部在某一個(gè)“臨界點(diǎn)”確認(rèn)。
IAS 18 further states that the outcome of a transaction can be estimated reliably when all the following conditions are satisfied :提供勞務(wù)交易的結(jié)果能夠可靠地估計(jì)，是指同時(shí)滿足下列條件：
(a) The amount of revenue can be measured reliably. 收入的金額能夠可靠地計(jì)量；
(b) It is probable that the economic benefits associated with the transaction will flow to the seller. 與交易相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)；
(c) The stage of completion of the transaction at the end of the reporting period can be measured reliably. 交易的完工進(jìn)度能夠可靠地確定；
(d) The costs incurred to date for the transaction and the costs to complete the transaction can be measured reliably. 交易中已發(fā)生和將發(fā)生的成本能夠可靠地計(jì)量。
IAS 18 does not prescribe one single method that should be used for determining the stage of completion of a service transaction. However the standard does provide some examples of suitable methods:企業(yè)確定提供勞務(wù)交易的完工進(jìn)度，可以選用下列方法：
(a) Surveys of work performed. 已完工作的測(cè)量；
(b) Services performed to date as a percentage of total services to be performed. 已經(jīng)提供的勞務(wù)占應(yīng)提供勞務(wù)總量的比例；
(c) The proportion that costs incurred to date bear to the estimated total costs of the transaction.已發(fā)生的成本占估計(jì)總成本的比例。
If it is not possible to reliably measure the outcome of a transaction involving the provision of services (perhaps because the transaction is in its very early stages) then revenue should be recognised only to the extent of costs incurred by the seller, assuming these costs are recoverable from the buyer.
企業(yè)在資產(chǎn)負(fù)債表日提供勞務(wù)交易結(jié)果不能夠可靠估計(jì)的（或許因?yàn)閯趧?wù)交易處于最初的階段），假設(shè)已經(jīng)發(fā)生的勞務(wù)成本預(yù)計(jì)能夠得到補(bǔ)償?shù)?，按照已?jīng)發(fā)生的勞務(wù)成本金額確認(rèn)提供勞務(wù)收入。
3Construction contracts 建造合同
IAS 18 does not adequately address the issue of revenue recognition on a construction contract. However, IAS 11 applies the basic principles we have already identified to such contracts, which are defined in IAS 11 as follows : ‘Contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use’.
建造合同，是指為建造一項(xiàng)或數(shù)項(xiàng)在設(shè)計(jì)、技術(shù)、功能、最終用途等方面密切相關(guān)的資產(chǎn)而訂立的合同。
Most construction contracts are ‘fixed price contracts’. In such contracts the seller agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases could be subject to cost escalation clauses.
大部分建造合同是固定造價(jià)合同，是指按照固定的合同價(jià)或固定單價(jià)確定工程價(jià)款的建造合同。一些建造合同為成本加成合同，是指以合同約定或其他方式議定的成本為基礎(chǔ)，加上該成本的一定比例或定額費(fèi)用確定工程價(jià)款的建造合同。
Whilst a construction contract relates to the supply of goods, the ‘critical event basis’ used in IAS 18 as a means of determining the timing of the recognition of revenue on the supply of goods is not really suitable. This is because the ‘supply’ by the seller in the case of a construction contract takes place gradually over the term of the contract.
如果建造合同與銷售商品有關(guān)，銷售商品的收入確認(rèn)原則不再適用，因?yàn)榻ㄔ旌贤械?ldquo;銷售”是在合同期限內(nèi)逐漸發(fā)生的。
Therefore IAS 11 basically requires that, where the outcome of a construction contract can be recognised reliably, revenue on such contracts should be recognised according to the stage of completion of the contract . IAS 11 imposes conditions very similar to the ones included in IAS 18 for the provision of services that need to be satisfied before the outcome of a construction contract can be recognised reliably:
因此IAS11規(guī)定，如果建造合同的結(jié)果能夠可靠地估計(jì)，應(yīng)根據(jù)完工百分比法確認(rèn)合同收入和合同費(fèi)用。建造合同的結(jié)果能夠可靠地估計(jì)，是指同時(shí)滿足下列條件（與IAS18中提供勞務(wù)的條件類似）：
(a) Total contract revenue can be measured reliably. 合同的所有收入金額能夠可靠地計(jì)量；
(b) It is probable that the economic benefits associated with the contract will flow to the seller. 與建造合同相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)；
(c) Both the seller’s costs to complete the contract and the stage of contract completion at the end of the reporting period can be measured reliably. 合同中已發(fā)生的成本和發(fā)生當(dāng)期的完工進(jìn)度能夠可靠地確定；
(d) The seller’s costs to date attributable to the contract can be clearly identified and measured reliably so that actual costs incurred can be compared with prior estimates. 銷售者發(fā)生的所有與合同相關(guān)的費(fèi)用能合理確認(rèn)并可靠計(jì)量，以致于實(shí)際發(fā)生的費(fèi)用可以與之前估計(jì)的費(fèi)用相比較。
As is the case with service revenue recognition in IAS 18, IAS 11 does not prescribe one single method of computing the stage of completion of a construction contract. IAS 11 provides the following examples of methods that might be suitable: 企業(yè)確定建造合同的完工進(jìn)度，可以選用下列方法：
(a) The proportion that contract costs incurred for work performed to date bear to total estimated contract costs. 已經(jīng)發(fā)生的成本占估計(jì)總成本的比例；
(b) Surveys of work performed. 已完工作的測(cè)量；
(c) Completion of a physical proportion of the contract work. 已完成的工作量占合同工作總量的比例。
IAS 11 states that :‘Where the outcome of a construction contract cannot be estimated reliably revenue shall be recognised only to the extent of contract costs incurred that it is probable will be recoverable’.
如果建造合同的結(jié)果不能可靠地估計(jì)，且合同成本能收回的，根據(jù)能夠收回的實(shí)際合同成本予以確認(rèn)，合同成本在發(fā)生當(dāng)期確認(rèn)為合同費(fèi)用。
4Interest, royalties and dividends 利息收入，特權(quán)使用費(fèi)和股利收入
IAS 18 states that entities should recognise revenue from the use of their assets yielding interest, royalties and dividends when:
讓渡資產(chǎn)使用權(quán)收入是指企業(yè)通過(guò)讓渡資產(chǎn)使用權(quán)實(shí)現(xiàn)的收入，如商業(yè)銀行對(duì)外貸款、租賃公司出租資產(chǎn)等實(shí)現(xiàn)的收入。讓渡資產(chǎn)使用權(quán)收入同時(shí)滿足下列條件時(shí)，應(yīng)當(dāng)予以確認(rèn)：
(a) It is probable that the economic benefits associated with the transaction will flow to the entity. 相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)；
(b) The amount of the revenue can be measured reliably. 收入的金額能夠可靠地計(jì)量；
The exact basis for the recognition of revenue from the use by others of the ‘seller’s’ assets depends on the type of transaction:具體的讓渡資產(chǎn)使用權(quán)收入確認(rèn)的原則應(yīng)該視交易類型而定：
(a) Interest revenue should be recognised on the ‘effective interest’basis.利息收入金額，按照他人使用本企業(yè)貨幣資金的時(shí)間和實(shí)際利率計(jì)算確定。
(b) Royalties should be recognised on an accruals basis in accordance with amounts receivable as a result of ‘asset use’ up to the reporting date.特權(quán)使用費(fèi)應(yīng)該按照權(quán)責(zé)發(fā)生制原則，根據(jù)該會(huì)計(jì)期間由讓渡資產(chǎn)使而產(chǎn)生的應(yīng)收金額來(lái)確認(rèn)。
(c) Dividend revenue should be recognised when the right to receive payment is established. Often this does not happen in the case of dividends until the shareholder actually receives the dividend.股利收入應(yīng)在收取股利的權(quán)利建立時(shí)確認(rèn)，通常是在股東實(shí)際收到股利時(shí)確。
PRINCIPLES UNDERPINNING MEASUREMENT OF REVENUE 收入的計(jì)量
IAS 18 states that ‘Revenue shall be measured at the fair value of the consideration received or receivable’ (12). In determining fair value it would be necessary to take into account any trade discounts or volume rebates granted by the seller.
企業(yè)銷售商品滿足收入確認(rèn)條件時(shí)，應(yīng)當(dāng)按照已收或應(yīng)收合同或協(xié)議價(jià)款的公允價(jià)值確定銷售商品收入金額。確定公允價(jià)值時(shí)需要考慮到商業(yè)折扣和銷售退回保證。
In most cases, ‘fair value’ will represent the cash or cash equivalents received or receivable by the seller. However, where the consideration is deferred, IAS 18 explains that the arrangement effectively constitutes a financing transaction and the substance of the transaction is a supply of goods or services plus the provision of finance.
大多情況下，所確認(rèn)的公允價(jià)值為銷售者收到的或應(yīng)收的現(xiàn)金或現(xiàn)金等價(jià)物。如果報(bào)酬被延期支付，IAS18認(rèn)為這項(xiàng)交易實(shí)際上具有融資性質(zhì)，該交易實(shí)質(zhì)上等于銷售商品或提供勞務(wù)加上提供資金。
In such circumstances, the amount receivable is split into :這種情況下，應(yīng)收金額應(yīng)該分成兩部分：
(a) An amount receivable for the supply of goods or services. This is arrived at by discounting the future cash receivable by the seller. The imputed rate of interest is the prevailing borrowing rate of the buyer or, if more easily determinable, the rate that discounts the future cash receivable to the current cash price of the goods or services. This is recognised immediately.銷售商品或提供勞務(wù)應(yīng)收的金額，該金額應(yīng)在交易發(fā)生時(shí)立即取確認(rèn)為未來(lái)應(yīng)收金額的現(xiàn)值。應(yīng)當(dāng)以具有類似信用等級(jí)的企業(yè)發(fā)行類似工具的現(xiàn)時(shí)利率作為折現(xiàn)率，該折現(xiàn)率同時(shí)也就是分配融資收益的實(shí)際利率；或者折現(xiàn)率應(yīng)當(dāng)是將合同或協(xié)議價(jià)款折算為現(xiàn)值恰等于商品現(xiàn)銷價(jià)格的折現(xiàn)率。
(b) An amount receivable for the supply of finance to the buyer, recognised over the implied term.提供資金應(yīng)收的金額，應(yīng)在所在期間內(nèi)逐步確認(rèn)。
IAS 18 IMPLEMENTATION EXAMPLES 特殊銷售問(wèn)題
Sale and repurchase agreements 售后回購(gòu)協(xié)議
Where goods are ‘sold’ under conditions that either require the seller to repurchase them in the future or contain options to repurchase that are likely to be exercised then the substance of the transaction of often that the ‘sale’ is actually a provision of finance.
售后回購(gòu)是指銷售商品的同時(shí)，銷售方統(tǒng)一日后將商品購(gòu)回或有購(gòu)回的選擇權(quán)的銷售方式。通常情況下，售后回購(gòu)交易的實(shí)質(zhì)為融資交易。
Servicing fees included in the price of a product 產(chǎn)品銷售價(jià)中包含的服務(wù)費(fèi)用
When the selling price of a product includes an identifiable amount for subsequent servicing that amount is deferred and recognised as revenue over the period during which the service is performed. The amount deferred is that which will cover the expected costs of the services, together with a reasonable profit on those services.
當(dāng)產(chǎn)品的銷售價(jià)中包含可確認(rèn)的售后服務(wù)費(fèi)用的金額時(shí)，該金額應(yīng)延期確認(rèn)并在服務(wù)發(fā)生的期間被確認(rèn)為收入，確認(rèn)的金額應(yīng)包含提供服務(wù)的估計(jì)成本和提供服務(wù)能獲得的合理的利潤(rùn)。
CHANGES THAT ARE LIKELY TO THE METHOD ACCOUNTING FOR REVENUE IN THE FUTURE收入確認(rèn)可能的變革
The background背景
As already stated, revenue is a crucial number to users of financial statements in assessing an entity’s financial performance and position. However, revenue recognition requirements in US generally accepted accounting principles (GAAP) differ from those in International Financial Reporting Standards (IFRSs).
如上文所說(shuō)，收入對(duì)評(píng)定一個(gè)企業(yè)的業(yè)績(jī)表現(xiàn)至關(guān)重要。然而，美國(guó)所使用的美國(guó)通用會(huì)計(jì)準(zhǔn)則中收入的確認(rèn)方法卻與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則不同。
Both sets of requirements need improvement. US GAAP comprises broad revenue recognition concepts and numerous requirements for particular industries or transactions that can result in different accounting for economically similar transactions. Although IFRSs have fewer requirements on revenue recognition, the two main revenue recognition standards, IAS 18, Revenue and IAS 11, Construction Contracts, can be difficult to understand and apply. In addition, IAS 18 provides limited guidance on important topics such as revenue recognition for multiple-element arrangements.
兩套準(zhǔn)則都需要改進(jìn)。美國(guó)通用會(huì)計(jì)準(zhǔn)則中包含大量收入確認(rèn)的概念以及特殊行業(yè)或交易的規(guī)范，這使得經(jīng)濟(jì)實(shí)質(zhì)相同的交易可能會(huì)使用不同的會(huì)計(jì)方法來(lái)確認(rèn)。而國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則在收入確認(rèn)方面有很少的規(guī)范，兩個(gè)主要的確認(rèn)準(zhǔn)則：國(guó)際會(huì)計(jì)準(zhǔn)則（IAS）18-收入和國(guó)際會(huì)計(jì)準(zhǔn)則（IAS）11-建造合同在現(xiàn)實(shí)中可能會(huì)比較難以理解和運(yùn)用。除此之外，國(guó)際會(huì)計(jì)準(zhǔn)則（IAS）18-收入只對(duì)一些諸如收入確認(rèn)等重要話題給予了有限的指導(dǎo)。
The detail 詳情
The International Accounting Standards Board (IASB) and the US national standard-setter, the Financial Accounting Standards Board (FASB), initiated a joint project to clarify the principles for recognising revenue and to develop a common revenue standard for IFRSs and US GAAP that would :
國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)和美國(guó)的準(zhǔn)則制定者——財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)聯(lián)合發(fā)起了一項(xiàng)闡明收入確認(rèn)原則的項(xiàng)目，旨在發(fā)展出一套通用的會(huì)計(jì)準(zhǔn)則，該套準(zhǔn)則可以：
(a) Remove inconsistencies and weaknesses in existing revenue requirements摒棄現(xiàn)有準(zhǔn)則中的不一致和不合理的部分。
(b) Provide a more robust framework for addressing revenue issues為提出收入方面的議題提供更健全的準(zhǔn)則框架。
(c) Improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets.提高收入確認(rèn)實(shí)踐在不同企業(yè)、行業(yè)、行政區(qū)域以及資本市場(chǎng)的可比性。
(d) Provide more useful information to users of financial statements through improved disclosure requirements, and為信息使用者提供更有用的信息。
(e) Simplify the preparation of financial statements by reducing the number of requirements to which an entity must refer 通過(guò)減少企業(yè)必須依據(jù)的條例的數(shù)量來(lái)簡(jiǎn)化財(cái)務(wù)報(bào)告的準(zhǔn)備過(guò)程。
The proposed requirements would affect any entity that enters into contracts with customers unless those contracts are in the scope of other standards (for example, insurance contracts or lease contracts).
所提議的準(zhǔn)則將會(huì)影響任何與顧客簽訂合同的企業(yè)，除非這些合同屬于其他準(zhǔn)則的確認(rèn)范圍，如保險(xiǎn)合同或租賃合同。
To achieve that core principle, an entity would apply all of the following steps: 企業(yè)須采用以下步驟：
a) Identify the contract with a customer.與顧客確認(rèn)合同；
b) Identify the separate performance obligations in the contract.確認(rèn)合同中獨(dú)立的義務(wù)項(xiàng)目；
c) Determine the transaction price.確定合同價(jià)格；
d) Allocate the transaction price to the separate performance obligations in the contract.將合同價(jià)格在各個(gè)獨(dú)立的義務(wù)項(xiàng)目中分配；
e) Recognise revenue when (or as) the entity satisfies a performance obligation.在企業(yè)完成各個(gè)項(xiàng)目時(shí)分別確認(rèn)收入。
From an IFRS perspective, the new standard arising out of the project is likely to be more robust than the existing standards. This should assist in future convergence between IFRS and US GAAP.
從國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的角度來(lái)看，新準(zhǔn)則可能要比現(xiàn)有準(zhǔn)則更加健全，這將會(huì)對(duì)未來(lái)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則和美國(guó)通用會(huì)計(jì)準(zhǔn)則的趨同起到很大幫助。
