新收入准则下会计科目差异辨析及应对措施

Accouting Subject Difference Discrimination and Suggestions under the New Income Standards

新收入准则的出台使收入确认成为热点话题,准确地计量收入是真实反映企业财务信息的重要保障。通过对新收入准则下收入核算规定进行分析,了解新准则下新增会计科目的不同处理方法,及这些新增科目容易造成与原准则中的科目混淆之处。对比新旧收入准则中“应收退货成本与发出商品”“合同负债与预收账款”“合同资产与应收账款”及“合同履约成本与生产成本”四组科目间的差异,并针对这些差异提出强化业财融合,加强内部协调,重新审视业务,重视合同管理,重视业务实际,提升财务人员业务水平以及合理运用信息化技术,准确估计完工进度相关建议。

The introduction of new income criteria makes revenue recognition a hot topic,and accurate measurement of income is an important guarantee to truly reflect the financial information of enterprises.Through the analysis of the income accounting provisions under the new income standards,we can understand the different treatment methods of the new accounting subjects under the new standards,and these new subjects are easy to cause confusion with the subjects in the original standards.This paper compares the differences between the four groups of accounts in the new and old income criterion,which are return receivable cost and commodity issued,contract liability and accounts received in advance,contract assets and accounts receivable and"contract performance cost and production cost".Strengthen internal coordination,re-examine the business,attach importance to contract management,attach importance to tax risk,and reasonably determine the transaction price proposal.