额外购买选择权业务分析与处理

The Analysis and Processing on Additional Purchase Option

修订后的收入准则对所有与客户之间的合同采用统一的收入确认与计量模型,改变了现行收入准则区分销售商品、提供劳务、让渡资产使用权和建造合同的作法。本文以日常生活中商户给予客户额外购买选择权为例,着重解读新收入准则确认与计量选择权的具体应用,并探讨其在会计与税务处理可能带来的变化及影响。

The revised revenues accounting standards adopts a unified revenue recognition and measurement model for all contracts with customers,which changes current guidelines to distinguish between selling goods,providing labor services,transferring asset use rights and construction contracts.This article takes the example of merchants giving customers additional purchase options in daily life,focusing on specific application of the new revenues standards about confirmation and measurement on options,and discussing the changes and impacts on accounting and tax treatment.