三、综合题

　　1、

　　<1>、

　　【正确答案】 资料(1)应确认收入。分期收款销售商品，应在发出商品时按照应收价款的现值确认收入。

　　资料(2)应确认收入。销售电梯并负责安装，应在电梯安装完毕验收合格时确认收入。

　　资料(3)应确认收入。合同结果能够可靠计量的建造合同业务，应在年末按照完工百分比法确认收入。

　　资料(4)应确认收入。交易按公允价值达成的售后回购业务，应在商品售出时确认收入。

　　[Answer]

　　Material (1) shall recognize revenue. When selling goods on installment, revenue shall be recognized at present value of receivable when delivering of goods.

　　Material (2) shall recognize revenue. Sale of elevator and being responsible for installation, revenue shall be recognized when the elevator has been setup till acceptance.

　　Material (3) shall recognize revenue. As for construction contract, if the result could be measured reliably, at the end of the year, revenue shall be recognized on the basis of percentage of completion method.

　　Material (4) shall recognize revenue. For sale and repurchase business, if it is agreed at fair value , revenue shall be recognized when goods have been sold.

　　【答案解析】

　　【答疑编号10890022】

　　<2>、

　　【正确答案】 相关分录为：

　　资料(1)

　　借：长期应收款 2000

　　贷：主营业务收入(500×3.4651) 1732.55

　　未实现融资收益 267.45

　　借：主营业务成本 1500

　　贷：库存商品 1500

　　资料(2)

　　发出产品时：

　　借：发出商品 200

　　贷：库存商品 200

　　借：银行存款 (400×30%)120

　　贷：预收账款 120

　　确认收入时：

　　借：预收账款 120

　　银行存款 348

　　贷：主营业务收入 400

　　应交税费——应交增值税(销项税额)68

　　(2) Relevant entries:

　　Material (1)

　　Dr. Long-term account receivable 2000

　　Cr. Revenue from principal activities (500×3.4651) 1732.55

　　Unrealized investment income 267.45

　　Dr. Cost incurred from principal activities 1500

　　Cr. Finished goods 1500

　　Material (2)

　　When issuing goods:

　　Dr. Goods in transit 200

　　Cr. Finished goods 200

　　Dr. Bank deposit(400×30%) 120

　　Cr. Advance from customers 120

　　Recognizing income:

　　Dr. Advance from customers 120

　　Bank deposit 348

　　Cr. Revenue from principal activities 400

　　Tax payable——VAT payable (Output tax amount) 68

　　资料(3)

　　2014年末合同完工进度=1000/(1000+3000)=25%

　　2014年应确认的合同收入=5000×25%=1250(万元)

　　2014年应确认的合同成本=4000×25%=1000(万元)

　　分录为：

　　借：工程施工——合同成本 1000

　　贷：原材料等 1000

　　借：主营业务成本 1000

　　工程施工——合同毛利 250

　　贷：主营业务收入 1250

　　资料(4)

　　借：银行存款 2106

　　贷：主营业务收入　1800

　　应交税费——应交增值税(销项税额)306

　　借：主营业务成本 1700

　　贷：库存商品 1700

　　Material (3)

　　Schedule of completion of contract at the end of 2014=1000/(1000+3000)=25%

　　Recognized contract revenue at the end of 2014=5000×25%=1250(ten thousand Yuan)

　　Recognized contract cost at the end of 2014=4000×25%=1000(ten thousand Yuan)

　　Entries:

　　Dr. Construction in process——Contract cost 1000

　　Cr. Raw material etc. 1000

　　Dr. Cost incurred from principal activities 1000

　　Construction in process——Contract margin 250

　　Cr. Revenue from principal activities 1250

　　Material (4)

　　Dr. Bank deposit 2106

　　Cr. Revenue from principal activities 1800

　　Tax payable——VAT payable (Output tax amount) 306

　　Dr. Cost incurred from principal activities 1700

　　Cr. Finished goods 1700

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