新收入准则对定制软件收入确认的实务影响分析  

Practical Impact Analysis of New Revenue Criteria on Revenue Recognition of Custom Software

作　　者：滕培彬 TENG Pei-Bin

机构地区：[1]天健会计师事务所(特殊普通合伙)

出　　处：《当代会计》2021年第3期87-89,共3页Contemporary Accounting

摘　　要：2017年7月,财政部发布了《企业会计准则第14号——收入》(以下简称新收入准则),境内所有企业现已全面执行新收入准则(上市企业已于2020年1月1日起开始执行,非上市企业已于2021年1月1日起开始执行)。新收入准则的执行给实务带来了较大影响,尤其是对软件行业。文章结合A公司定制软件业务的具体情况,根据新收入准则规定的三种情况,逐一分析和判断其是否属于在某一时段内履行的履约义务,并结合实务提出了一些思考或建议,以供探讨。In July 2017,the Ministry of Finance issued the "Accounting Standards for Business Enterprises No.14-Revenue" (hereinafter referred to as the new revenue standards),all domestic enterprises have now fully implemented the new revenue standards (listed enterprises have been implemented since January 1,2020,non-listed enterprises have been implemented since January 1,2021).The implementation of the new revenue criteria has brought great influence to the practice,especially to the software industry.Based on the specific situation of A company’s custom software business and the three situations stipulated in the new revenue criteria,this paper analyzes and judges whether it belongs to the performance obligation in A certain period of time one by one,and puts forward some thoughts or suggestions based on the practice for discussion.

关 键 词：新收入准则 定制软件 某一时段 履约义务 

分 类 号：F49[经济管理—产业经济] F275