收入確認(rèn)準(zhǔn)則相關(guān)問(wèn)題研究

論文編號(hào):KJ492  論文字?jǐn)?shù):16163,頁(yè)數(shù):25

收入確認(rèn)準(zhǔn)則相關(guān)問(wèn)題研究——以三一重工股份有限公司為例
摘  要

 在工程機(jī)械行業(yè)中制造企業(yè)的產(chǎn)品銷售收入是制造企業(yè)財(cái)務(wù)報(bào)告業(yè)績(jī)相當(dāng)重要的會(huì)計(jì)要素，工程機(jī)械產(chǎn)品屬于大型機(jī)器設(shè)備，產(chǎn)品價(jià)值大，其產(chǎn)品銷售收入在財(cái)務(wù)會(huì)計(jì)上表現(xiàn)為能為制造企業(yè)帶來(lái)可觀經(jīng)濟(jì)利益的總流入。而及時(shí)準(zhǔn)確的收入確認(rèn)在工程機(jī)械行業(yè)中銷售大型設(shè)備中對(duì)制造企業(yè)的盈利確認(rèn)具有舉足輕重的作用。
 本文主要探討中國(guó)工程機(jī)械行業(yè)中制造企業(yè)龍頭之一三一重工銷售大型機(jī)器設(shè)備時(shí)的收入確認(rèn)相關(guān)問(wèn)題，并進(jìn)行分析原因和提出解決對(duì)策。主要圍繞三一重工主要銷售模式，從按揭銷售按揭銀行未放款企業(yè)提前確認(rèn)收入、分期銷售多確認(rèn)未到期收入以及融資租賃關(guān)聯(lián)方交易虛構(gòu)收入這三方面展開探討，此外，本文還探討了企業(yè)未發(fā)貨提前確認(rèn)收入、審計(jì)報(bào)告日前銷售退回未沖減收入等其他收入確認(rèn)問(wèn)題。
 
關(guān)鍵詞：收入確認(rèn) 按揭收入 分期收入 融資租賃收入 提前確認(rèn)收入 The Research of related issues in revenue recognition
 ——  Sany Heavy Machinery Company.Ltd for example
ABSTRACT
 
 Sales revenue is more significant than any other accounting element in the Engineering Machinery Company. So big and expensive the machineries are that they could be able to make considerable economy interests for the manufacture company. Therefore, the exact revenue recognition is key to the profit recognition in the Engineering Machinery and it has the vital meaning.
 Let’s take Sany Heavy Machinery Company.Ltd for example, which is one of the top and competitive Engineering Machinery Company.This paper focus on the issues involving revenue recognition with analysis and mearuses, especially the credit sales models of Engineering Machinery that is form bank mortgage and instalment to leveraged lease, furthermore, there are the mortgage sale that is going to confirm revenue in advance but not having accepted , the instalment sale having more recognized the unexpired revenue, the deal of leveraged lease made use of making up revenue by related investors. In addition, the early revenue recognition without selling and the returned sale which is not decreased revenue before audit reporting are other issues of revenue recognition which are also discussed.
 Key Words: Revenue Recognition  Mortgage Revenue  Instalment Revenue 
Leveraged Lease Revenue  Learly Revenue Recognition 
 
 
目  錄

 摘  要 I
 ABSTRACT II
 1引言 1
 1.1研究背景 1
 1.2研究?jī)?nèi)容 2
 2收入確認(rèn)的相關(guān)理論概述 3
 2.1收入確認(rèn)的理論發(fā)展綜述 3
 2.2收入確認(rèn)的條件 4
 2.3收入確認(rèn)的時(shí)點(diǎn) 4
 3三一重工現(xiàn)有的收入確認(rèn)模式 6
 3.1三一重工簡(jiǎn)介 6
 3.2三一重工收入確認(rèn)的現(xiàn)狀 6
 3.2.3融資租賃銷售模式 8
 4三一重工收入確認(rèn)存在問(wèn)題分析及對(duì)策 10
 4.1按揭銷售收入確認(rèn) 10
 4.2分期銷售收入確認(rèn) 12
 4.3融資租賃銷售收入確認(rèn) 15
 5三一重工收入確認(rèn)其他問(wèn)題分析 17
 5.1未發(fā)貨提前收入確認(rèn) 17
 5.2審計(jì)報(bào)告日前銷售退回未沖減收入 17
 6總結(jié) 19
 參考文獻(xiàn) 20
 謝  辭 21