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2024年6月15日发(作者：)

合同资产不确认收入的会计处理

英文回答：

Unrecognized contract assets, also known as unrecorded

contract revenue, are assets that represent the value of

goods or services that have been performed but not yet

billed to customers. These assets are recorded on the

balance sheet and are typically amortized over the life of

the contract.

The accounting treatment for unrecognized contract

assets is as follows:

Recognize the asset: The asset is recognized when the

entity has performed its obligation under the contract, the

customer has accepted the goods or services, and the amount

of the revenue can be reasonably estimated.

Measure the asset: The asset is measured at the fair

value of the goods or services provided.

Amortize the asset: The asset is amortized over the

life of the contract.

中文回答：

未确认合同资产，也被称为未确认合同收入，是指已经执行但

尚未向客户开具账单的商品或服务。这些资产会记录在资产负债表

中，并通常在合同期限内摊销。

未确认合同资产的会计处理如下：

确认资产，当实体已履行合同义务、客户已接受商品或服务，

且收入金额可合理估计时，即可确认该资产。

计量资产，资产按所提供商品或服务的公允价值计量。

摊销资产，资产在合同期限内摊销。

本文标签： 资产确认收入商品服务

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