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4.3 Principal全額法確認(rèn)收入后，付給agent的傭金怎么入賬？

Specific guidance 2025-05-31 13:07:58

問(wèn)題來(lái)源：

4.2 Warranties (質(zhì)保條款)
If a customer has the option to purchase a warranty separately (for example, the warranty is priced or negotiated separately), the warranty is a distinct service and the entity shall account for the promised warranty as a performance obligation.
If a customer does not have the option to purchase a warranty separately, for instance if the warranty is required by law, an entity shall account for the warranty in accordance with IAS 37.
4.3 Principal versus agent (主要責(zé)任人和代理人)
An entity shall determine whether it is a principal or an agent for each specified good or service promised to the customer.
To determine the nature of its promise, the entity shall assess whether it controls each specified good or service before that good or service is transferred to the customer.
An entity is a principal if it controls the specified good or service before that good or service is transferred to a customer. (主要責(zé)任人總額法確認(rèn)收入)
An entity is an agent if the entity’s performance obligation is to arrange for the provision of the specified good or service by another party. In this case, the entity recognises revenue in the amount of any fee or commission to which it expects to be entitled. (代理人凈額法確認(rèn)收入)
Indicators that an entity controls the specified good or service before it is transferred to the customer and therefore is a principal include, but are not limited to, the following:
(a) The entity is primarily responsible for fulfilling the promise to provide the specified good or service. (如對(duì)驗(yàn)收承擔(dān)責(zé)任)
(b) The entity has inventory risk. (說(shuō)明在控制權(quán)轉(zhuǎn)移之前，主體可以主導(dǎo)其使用并獲得絕大部分經(jīng)濟(jì)利益)
(c) The entity has discretion in establishing the price for the specified good or service.
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AI智能答疑老師

2025-05-31 13:08:14 307人瀏覽

您提到的傭金是Principal為安排銷(xiāo)售而支付給代理方的費(fèi)用。在這種情況下，Principal應(yīng)按照全額法確認(rèn)銷(xiāo)售收入（即總交易金額），而支付給代理人的傭金則計(jì)入當(dāng)期費(fèi)用（例如“銷(xiāo)售費(fèi)用”或“傭金支出”），不會(huì)直接從收入中扣減。這體現(xiàn)了Principal作為交易主導(dǎo)方，既承擔(dān)商品控制權(quán)風(fēng)險(xiǎn)，又獨(dú)立承擔(dān)相關(guān)履約成本的特點(diǎn)。

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