企业收入会计准则即将大变脸投资者何去何从

2014-07-09 15:44:57来源：可可英语

　　Complex sales contracts make life difficult for accountants. How does a seller parse the value of a software license, a piece of hardware, and a technical support agreement when there’s no separate price for each component – and the customer pays for all of them at once? Adding to the complexity, the customer may receive each contract “deliverable” over different quarters or years, while paying for all up front. The process brims with estimates, lending itself to gamesmanship.

　　复杂的销售合同会让会计人员更头疼。如果软件使用许可、硬件和技术支持协议没有分别定价，客户一次性全额付清，销售方应如何分解价格?更为复杂的是，客户可能在不同的季度或年度获得同一笔合同“交付的产品与服务”，但提前付清了所有费用。这个过程就是估算，可以搞些不违规的“小动作”。

　　Because the new standard can require more estimates in recognizing revenue from contracts, the opportunity for mischief may actually increase. In virtually every seller-customer transaction, there’s a contractual relationship, whether or not it’s reduced to writing. The standard’s five-step process will make CFOs assess a firm’s contractual relationships with customers and the performance obligations contained in them.

　　由于新标准在确认合同收入时要求更多估算，耍花招的空间事实上增大了。无论是否落实到纸面，每笔买卖交易都存在合同关系。新标准的5步流程将让CFO们可以评估公司与客户的合同关系和其中的履行义务。

　　The ultimate goal is to determine when it’s proper to recognize the revenue resulting from satisfying those obligations. More estimates (and hopefully, good judgment) are in the process than under current accounting when “variable consideration” exists – like a performance bonus for a hedge fund. Under current accounting, such revenue wouldn’t be recognized until completely earned. Within boundaries, the new standard will allow such revenue to be recognized when the performance’s achievement is probable. Because revenue could be recognized much sooner than it turns into cash, investors should fix their attention on operating cash flows more than ever.

　　最终的目的是，确定什么时间确认因履行义务而获得的收入是恰当的。在“可变对价”存在的情况下(比如，对冲基金的业绩奖金)，新标准采用的估算(希望这些估算都是基于良好的判断)会比现有会计标准更多。根据现有的会计标准，此类收入要等到全部收到才能确认。基于一定的界定，新标准允许在有可能实现业绩的情况下，确认此类收入。由于收入确认的时间可能远早于现金流入的时间，投资者应当比以往更加关注营运现金流。

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