全球最大的CFA(特许金融分析师)培训中心
请南京考生关注CFA一级知识点：收入确认的计算
describe general principles of revenue recognition and accrual accounting, specific revenue recognition applications (including accounting for long-term contracts, installment sales, barter transactions, gross and net reporting of FSA-02 revenue), and implications of revenue recognition principles for financial analysis calculate revenue given information that might influence the choice of revenue recognition method (Specificrevenue recognition) Long-term contracts Percentage-of-Completion Method（POC， US GAAP &IFRS都可以用这个方法） 定义：revenue andassociated cost and profit are recognized as the work is performed，因此每年都要reported profit. 适用于the project's cost and revenue can be reliably estimated POC较为激进，依赖于管理层的估计，但是better matching of revenue recognition,利润表在最后阶段不至于波动太剧烈 步骤：先确认当期COGS, 再确认工程进度，最后确认Revenue Complete Contract Method （CC，只有US GAAP可以用这个方法） 定义：一开始不确认any income，直到合同结束才确认profit. 适用于the project's cost and revenue can NOT be reliably estimated . (Revenue=COGS=0） CC较为保守，较为客观，无需任何估计, 但NI的波动剧烈。 总部地址：上海市虹口区花园路171号A3幢高顿教育
电话：400-600-8011网址：finance.gaodun.cn微信公众号：gaoduncfa
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全球最大的CFA(特许金融分析师)培训中心
IFRS：对于long-term contract, the project's cost and revenue can NOT be reliably estimated。
定义：一开始确认revenue= COGS≠0。直到合同结束确认project.(即revenue≠COGS)
Installment sales 赊销
产品卖出之后，买家分期付款。Revenue and associated cost of goods sold are recognized only when cash is received.
Installment method
适用于collectibility can not be reasonably estimated.
Profit=cash collected during the period*(total expected profit/sales)
Cost recovery method
适用于collectibility ishighly uncertain.
定义：Profit is recognized only when cash collected exceeds costs incurred.
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总部地址：上海市虹口区花园路171号A3幢高顿教育
电话：400-600-8011网址：finance.gaodun.cn微信公众号：gaoduncfa
2
