问题已解决
問(wèn)一個(gè)中級(jí)會(huì)計(jì)實(shí)務(wù)的題,在資產(chǎn)負(fù)債表日,有一個(gè)合同,已經(jīng)發(fā)生了成本,但是預(yù)計(jì)全部不能收回,資產(chǎn)負(fù)債表日要做什么會(huì)計(jì)處理
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你好,在資產(chǎn)負(fù)債表日已發(fā)生的合同成本預(yù)計(jì)不能收回時(shí),公司應(yīng)將已發(fā)生的成本確認(rèn)為當(dāng)期費(fèi)用,不確認(rèn)收入。
2022 05/27 18:35
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2022 05/27 18:36
這是教材上的話嗎?在哪一頁(yè)?
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2022 05/27 18:40
你幫我找一下,我沒(méi)找到這句話
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2022 05/27 19:59
17年教材找到類(lèi)似的,這個(gè)題是從這里來(lái)的嗎?
FAILED
FAILED
FAILED
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2022 05/27 20:27
選項(xiàng)C是不是過(guò)期了?
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2022 05/27 20:28
抱歉,不是教材原話,是準(zhǔn)則要求,收入準(zhǔn)則明確這種不能確認(rèn)收入,根據(jù)配比原則也就不能確認(rèn)成本,應(yīng)計(jì)入期間費(fèi)用。
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2022 05/27 20:30
新準(zhǔn)則嗎?你有嗎?發(fā)我看下
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2022 05/27 20:34
第五條 當(dāng)企業(yè)與客戶之間的合同同時(shí)滿足下列條件時(shí),企業(yè)應(yīng)當(dāng)在客戶取得相關(guān)商品控制權(quán)時(shí)確認(rèn)收入:
(一)合同各方已批準(zhǔn)該合同并承諾將履行各自義務(wù);
(二)該合同明確了合同各方與所轉(zhuǎn)讓商品或提供勞務(wù)(以下簡(jiǎn)稱“轉(zhuǎn)讓商品”)相關(guān)的權(quán)利和義務(wù);
(三)該合同有明確的與所轉(zhuǎn)讓商品相關(guān)的支付條款;
(四)該合同具有商業(yè)實(shí)質(zhì),即履行該合同將改變企業(yè)未來(lái)現(xiàn)金流量的風(fēng)險(xiǎn)、時(shí)間分布或金額;
(五)企業(yè)因向客戶轉(zhuǎn)讓商品而有權(quán)取得的對(duì)價(jià)很可能收回。
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2022 05/27 20:36
這個(gè)教材里頭有的,但是這個(gè)跟你說(shuō)的“你好,在資產(chǎn)負(fù)債表日已發(fā)生的合同成本預(yù)計(jì)不能收回時(shí),公司應(yīng)將已發(fā)生的成本確認(rèn)為當(dāng)期費(fèi)用,不確認(rèn)收入?!钡年P(guān)系是?
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2022 05/27 20:37
根據(jù)第5小點(diǎn)可以看出預(yù)計(jì)不可能收回時(shí),是不能確認(rèn)收入的。
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2022 05/27 20:38
沒(méi)有收入那對(duì)應(yīng)的成本也就不能確認(rèn)為成本。
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2022 05/27 20:46
老師,這一頁(yè)例題說(shuō)的就是對(duì)價(jià)不是很可能收回,分錄寫(xiě)的是庫(kù)存商品轉(zhuǎn)發(fā)出商品,沒(méi)有確認(rèn)收入,但也沒(méi)有將已發(fā)生成本確認(rèn)為當(dāng)期費(fèi)用
FAILED
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2022 05/27 21:04
這個(gè)例題是已經(jīng)實(shí)現(xiàn)銷(xiāo)售了,之前的那個(gè)是在還沒(méi)有實(shí)現(xiàn)銷(xiāo)售的時(shí)候就已經(jīng)得知無(wú)法回款了。
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2022 05/27 21:09
,那看下這張圖
FAILED
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2022 05/27 21:11
誒,不是哦,教材例題不是說(shuō)了嗎,甲公司已經(jīng)知道客戶不是很可能付款,但是為了長(zhǎng)期合作和減少庫(kù)存積壓,還是發(fā)了貨哦,是在還沒(méi)有銷(xiāo)售的時(shí)候就已經(jīng)得知無(wú)法回款了呀
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2022 05/27 21:19
而且還有一個(gè)bug,如果沒(méi)實(shí)現(xiàn)銷(xiāo)售,哪來(lái)的已發(fā)生成本,更沒(méi)東西轉(zhuǎn)當(dāng)期損益了
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2022 05/27 21:20
哦,不是轉(zhuǎn)當(dāng)期損益 ,是轉(zhuǎn)當(dāng)期費(fèi)用
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2022 05/27 21:50
我覺(jué)得不用太糾結(jié),關(guān)鍵點(diǎn)就是1,確認(rèn)不能收回時(shí)不確認(rèn)收入;2,以支出的成本不確認(rèn)成本,計(jì)入當(dāng)期損益。再有已發(fā)出的商品再計(jì)入發(fā)出商品等操作。
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