On July 5, 2017, the Ministry of finance edits released " company treasurer standard the 14th- - income " (the following abbreviation " new income criterion " ) , the enterprise that appears on the market to be in outside churchyard in the meantime and the company that appear on the market outside the condition and use international finance affairs to report criterion or company treasurer standard weave finance affairs reports, implement new income standard since January 1, 2018; To other the enterprise that appears on the market in churchyard, the requirement implements new income standard since January 1, 2020; Appear on the market to carrying out the blame of company treasurer standard enterprise, the requirement implements new income standard since January 1, 2021.
New income criterion asks, the enterprise affirms the means of income ought to mirror his to transfer commodity or the pattern that provide a service to the client, because make over these commodity or pair of valence amount that provide these services and expect collection having right,the amount of income ought to reflect a business. New income criterion recognizes income to be 5 measure with metric cent really, namely: The first pace, identify the contract that concludes with the client; The 2nd pace, the individual event in identifying a contract honors the agreement compulsory; The 3rd pace, trade certainly the price; The 4th pace, will trade price share honors the agreement to each individual event compulsory; The 5th pace, fulfill each individual event to honor the agreement income affirms when obligation.
It is before criterion of applicable new income, the after service policy that project machine makes a firm affirms to income without the influence. It is 3 packets of services no matter, check of regular still spot serves, it is plan enter operating expenses, do not affect income to affirm amount.
It is after criterion of applicable new income, the project machine that need carries 5 measure to be signed to project machine manufacturer and client sells a contract to undertake an analysis, so that identify each individual event in giving a contract,honor the agreement compulsory, then metric each individual event honors the agreement the income amount that obligation ought to affirm. Honor the agreement in these individual event when obligation is fulfilled actually, ability affirms income. The after service that project machine manufacturer provides to the client, be maintained likely to be individual event to honor the agreement compulsory, affirm to income generation is affected then. Below, divide a measure, specific discuss.
The first pace, identify the contract that concludes with the client.
Place of new income criterion weighs a contract, it is to point to bilateral or various between conclude the agreement of the right obligation that has legal sanction. The contract is not only and written form, OK also it is oral form or other form (be like implicit at business practice or enterprise before habitual practice is medium) . Project machine manufacturer sells project machine product, normally meeting and client sign sale contract. Besides, still can offer to the client " guarantee of quality " , and fair show after service policy. When affirming income, project machine manufacturer needs to identify sale contract photograph to pass a provision not only, still ought to undertake discriminating to the file related these and after service policy, in order to evaluate the relevant condition that its begin day of whether contented income to affirm in the contract.
at 2 o'clock, the individual event in identifying a contract honors the agreement compulsory
In product of sale project machine while, project machine manufacturer can provide 3 kinds of after service to the client commonly: One kind is, be in " guarantee of quality " on, what quality of clear put down in writing makes sure deadline and quality assure limits is general 3 packets of services; One kind is, to enhance market competition ability, in " guarantee of quality " the quality of account makes sure deadline and quality assure limits besides, what frontal extroversion client offers is special 3 packets of services; One kind is the free and regular service ordering check that industry usual practice includes. These after service and engineering are normally mechanical product together, include in same a project machine among sales transaction.
The contract begins day, project machine manufacturer ought to identify project machine to sell a contract to reach its relevant file (for example: " guarantee of quality " ) in, includes after service item, the individual event that whether belongs to regulation of place of new income criterion honors the agreement compulsory, decide this individual event honors the agreement obligation is fulfill inside some period of time, still fulfill in the dot when some.
General 3 packets of services, ought not to think an individual event honors the agreement truly compulsory.
New income criterion sets: "To assuring clausal sale with quality, the enterprise ought to evaluate this quality to assure to whether be assure what to sell commodity to accord with to the client a separate service was provided besides established standard. The enterprise provides additional service, ought to honor the agreement as individual event compulsory. " " in evaluate quality to assure to whether be assure what to sell commodity to accord with to the client when a separate service was being provided besides established standard, the enterprise ought to consider this quality to assure to whether be statutory requirement " .
" standard of quality of product of People's Republic of China " , the 26th sets: "The product quality that generator ought to produce to its is responsible. " mechanical without the project that quality assures to deadline and quality assure limits product, be not by lawful sale. In " guarantee of quality " the quality of account makes sure deadline and quality assure limits in, 3 packets of services that perform, belong to the legal obligation of project machine manufacturer, do not belong to regulation of new standard place " in assure what to sell commodity to accord with to the client a separate service was provided besides established standard " . Accordingly, general 3 packets of services, won't affect income to affirm with metric, ought to according to " company treasurer standard the 13rd- - or have item " regulation, undertake the accountant is handled.
Special 3 packets of services and regular spot check serve, ought to think an individual event honors the agreement truly severally compulsory.
This kind of quality assures is mechanical manufacturer is in the project to assure a distributors to taste to the client accord with a separate service was provided besides established standard. The client can be benefited from inside this service alone, other commitment also can distinguish alone in the acceptance that project machine manufacturer makes over this service to the client and contract, accordingly, ought to think an individual event honors the agreement truly compulsory.
Offer project machine product to belong to what fulfill in the dot when some to honor the agreement compulsory, when project machine manufacturer to client consign, the client obtains control to counterpoise to project machine product (namely client can the use of this commodity obtains dominant from which interest of almost overall economy) when, show mechanical manufacturer fulfilled the project to should honor the agreement compulsory.
Special 3 packets of services, belong to in sometime paragraph inside fulfill honor the agreement compulsory, special regulation of 3 packets of services has time limits, the client is in this time limits those who happen is relevant 3 packets of incident, project machine manufacturer is responsible provide 3 packets of services. Accordingly, project machine manufacturer is in a time paragraph inside fulfill should honor the agreement compulsory.
The regular service that order check is belonged to a certain when the dot fulfills honor the agreement compulsory, although the regular service that order check is more than one, but, nod what check serves to carry out regularly, not be to be in a very long time paragraph inside carry out continuously, is not in what differ when the dot is carried out.
The 3rd pace, trade certainly the price
Trade the price, it is project machine pair of valence amount that manufacturer makes over commodity to the client or serve and expect collection having right, sell the contract cost that agrees in the contract namely normally. Money paid for something purchased or received for something sold of this one contract, covered normally offer project machine product, offer special 3 packets of services, offer bit of check to serve these 3 individual event to honor the agreement pair of valence amount that obligation should acquire.
Project machine manufacturer may be special 3 packets of services, collect fees additionally, sign a contract alone with the client. Below this kind of circumstance, this separate contract, 5 move that ought to confirm according to income alone undertake discriminating, not be in the limits of article discussion. Because of standard of new income standard is the accountant processing of the single contract between enterprise and client.
The 4th pace, will trade price share honors the agreement to each individual event compulsory;
New income criterion sets: "Two are included in the contract or multinomial honor the agreement compulsory, the enterprise ought to begin day in the contract, honor the agreement according to each individual event the relative scale of the alone price of commodity of compulsory place acceptance or service, will trade price share honors the agreement to each individual event compulsory. " accordingly, project machine manufacturer, offerring project machine product and special 3 packets of services and regular spot check serve these 3 individual event to honor the agreement between obligation, according to 3 person the relative scale of alone price, sell each the contract trade the price has share.
When criterion of applicable old income, both neither needs to identify the individual event in the contract to honor the agreement compulsory, the contract trades the price also does not need to honor the agreement in each individual event between obligation apportion, when be being transferred with pay in the risk of project machine product however (it is to be when product delivery client normally) , affirm the income of project machine product with contract price sum namely.
Accordingly, opposite at old income criterion, be aimed at same a sale contract, the income that itself of project machine product affirms can decrease because of criterion of applicable new income.
The 5th pace, fulfill each individual event to honor the agreement income affirms when obligation.
Because new income criterion sets, honor the agreement when each individual event when obligation is being fulfilled actually, ability affirms income. Accordingly, right same the product sells a project machine contract, honor the agreement with each individual event compulsory and relevant income acknowledges time, have around difference. This and when criterion of applicable old income, handing in affirm with respect to sum income is different when machine.
Handing in when machine, can affirm apportion arrives only offer project machine product this one individual event honors the agreement on obligation trade the price; Project machine is used in the client, the working hour that reachs the fixed regulation that order check is counted, after carrying out the regular service that order check for the client, ability affirms apportion arrives to order check each regularly this one individual event honors the agreement on obligation trade the price.
Special 3 packets of services, be or have item, the likelihood is whole and special inside 3 packets of service period, without 3 packets of incident happening; Happen possibly also one case or many 3 bag incident. Accordingly, become only special 3 packets of service period end, when project machine manufacturer has the obligation to the client no longer, ability affirms relevant income. So relevant income can be only inside 3 packets of service period, between time-sharing paragraph affirm. For example, special deadline of 3 packets of services is two years, when ending the first year, affirm 50% ; The 2nd year of cross-check the rest of 50% .
Opposite at same sale contract, current affirmed income amount, when applicable new standard, can decrease. Because have,honor the agreement relevantly with after service partially obligation is being handed in to the client when machine, did not fulfill actually, relevant income also did not affirm.
With same each individual event with a relevant contract of project machine sale honors the agreement compulsory, not be fulfill during same accountant, bring about income to admit really, can distributing during different accountant. This and applicable old punctual, the pattern that income confirms, difference is vast. Project machine manufacturer ought to have made the research of new income criterion ahead of schedule, adjust clause of policy of relevant after service, so that get used to new income,be opposite after criterion application the influence of income.
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