收入确认准则相关问题研究

^论文编号:KJ492  ^论文字数:16163,页数:25

收入确认准则相关问题研究——以三一重工股份有限公司为例
摘  要

 在工程机械行业中制造企业的产品销售收入是制造企业财务报告业绩相当重要的会计要素，工程机械产品属于大型机器设备，产品价值大，其产品销售收入在财务会计上表现为能为制造企业带来可观经济利益的总流入。而及时准确的收入确认在工程机械行业中销售大型设备中对制造企业的盈利确认具有举足轻重的作用。
 本文主要探讨中国工程机械行业中制造企业龙头之一三一重工销售大型机器设备时的收入确认相关问题，并进行分析原因和提出解决对策。主要围绕三一重工主要销售模式，从按揭销售按揭银行未放款企业提前确认收入、分期销售多确认未到期收入以及融资租赁关联方交易虚构收入这三方面展开探讨，此外，本文还探讨了企业未发货提前确认收入、审计报告日前销售退回未冲减收入等其他收入确认问题。
 
关键词：收入确认 按揭收入 分期收入 融资租赁收入 提前确认收入 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  录

 摘  要 I
 ABSTRACT II
 1引言 1
 1.1研究背景 1
 1.2研究内容 2
 2收入确认的相关理论概述 3
 2.1收入确认的理论发展综述 3
 2.2收入确认的条件 4
 2.3收入确认的时点 4
 3三一重工现有的收入确认模式 6
 3.1三一重工简介 6
 3.2三一重工收入确认的现状 6
 3.2.3融资租赁销售模式 8
 4三一重工收入确认存在问题分析及对策 10
 4.1按揭销售收入确认 10
 4.2分期销售收入确认 12
 4.3融资租赁销售收入确认 15
 5三一重工收入确认其他问题分析 17
 5.1未发货提前收入确认 17
 5.2审计报告日前销售退回未冲减收入 17
 6总结 19
 参考文献 20
 谢  辞 21

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