网络游戏企业收入确认问题探讨——以S企业为例

Discussion on Revenue Recognition of Online Game Enterprises——Taking S Enterprise as an Example

文章以S企业为例,在新收入准则下网络游戏企业收入确认的问题进行探讨,首先,阅读大量文献和资料,了解网游企业的特点和新收入会计准则。其次,分析S企业的收入模式和其在新收入会计准则下如何确认和计量企业收入。最后,发现其在确认与计量收入的过程中存在的问题,并依据新准则的规定提出一些建议。此外,S企业所存在的问题,也是网游行业内普遍存在的问题,以期能为其他网络游戏企业收入的会计处理方面提供些许参考。

The author takes S Enterprise as an example to discuss the problem of revenue recognition of online game enterprises under the new revenue criteria.First of all,the author reads a lot of literature and information to understand the characteristics of online game enterprises and the new revenue accounting standards.Secondly,the paper analyzes the revenue model of S Enterprise and how to recognize and measure its revenue under the new revenue accounting standards.Finally,it finds out the existing problems in the process of recognizing and measuring its revenue,and puts forward some suggestions according to the provisions of new standards.In addition,the problems existing in S Enterprise are also common problems in the online game industry.These suggestions are expected to provide a reference for the accounting treatment of the income of other online game enterprises.