含重大融资成分销售合同分期收款的重要性

Importance of Installment Collection of Sales Contracts With Significant Financing Elements

《企业会计准则第14号——收入》(以下简称CAS14)规定,交易价格的确定需要考虑合同中存在的重大融资成分的影响。本文主要探讨销售方为购买方提供融资便利的情况下,当销售合同存在重大融资成分时,对于商品控制权转移时点相同,但销售方在现收、分期收款、期末一次性收款三种付款方式下对应的会计处理,并结合企业所得税法的规定,分析是否存在会税差异,对于存在的差异,依据企业所得税法的规定进行纳税调整。通过对比分析三种付款方式,为企业签订合同提供思路借鉴。

The Accounting Standards for Business Enterprises No.14-Revenue(hereinafter referred to as CAS14)stipulates that the determination of transaction price needs to take into account the impact of significant financing elements in the contract.This paper mainly discusses the accounting treatment of the seller under the three payment methods of cash collection,installment collection and lump sum collection at the end of the period,when the sales contract provides financing convenience for the buyer,when there is a significant financing component,the time point for the transfer of commodity control is the same,and in combination with the provisions of the Enterprise Income Tax Law,it analyzes whether there is an accounting difference,Tax adjustment shall be made in accordance with the provisions of the Enterprise Income Tax Law.Through comparative analysis of the three payment methods,it provides ideas for enterprises to sign contracts.