2024年5月2日发(作者：)

合同履约收入确认方法 时点法英语

Revenue Recognition under the Point-in-Time Method.

The point-in-time method of revenue recognition is an

accounting practice used to record revenue at the specific

point in time when the performance obligation is satisfied.

Under this method, revenue is recognized when goods are

transferred to the customer or services are rendered,

regardless of when payment is received.

This method is often used in industries where the

performance obligation is satisfied at a specific point in

time, such as in the sale of goods or the provision of

services. It is also used in cases where the contract is

for a fixed price and the customer does not have any

significant ongoing obligations.

Key Features of the Point-in-Time Method.

Revenue is recognized when the performance obligation

is satisfied, which is typically when goods are transferred

or services are rendered.

Payment is not a factor in determining when revenue is

recognized.

The point-in-time method is often used in industries

where the performance obligation is satisfied at a specific

point in time.

Advantages of the Point-in-Time Method.

Provides a clear and objective measure of revenue.

Reduces the risk of revenue manipulation.

Simplifies the accounting process.

Disadvantages of the Point-in-Time Method.

May not accurately reflect the economic substance of

the transaction.

Can lead to fluctuations in revenue.

May not be appropriate for all industries.

Examples of the Point-in-Time Method.

A company that sells a product to a customer

recognizes revenue when the product is shipped to the

customer.

A company that provides a service to a customer

recognizes revenue when the service is completed.

A company that enters into a contract to provide a

fixed price service recognizes revenue when the service is

completed.

Comparison to Other Revenue Recognition Methods.

The point-in-time method is different from other

revenue recognition methods, such as the completed contract

method and the percentage-of-completion method. The

completed contract method recognizes revenue when the

entire contract is completed, while the percentage-of-

completion method recognizes revenue as the project

progresses.

The point-in-time method is generally considered to be

the most conservative of the three methods. This is because

it recognizes revenue only when the performance obligation

is satisfied. The other two methods recognize revenue

before the performance obligation is satisfied, which can

lead to overstatement of revenue.

Conclusion.

The point-in-time method of revenue recognition is an

accounting practice that can be used to accurately and

objectively measure revenue. It is often used in industries

where the performance obligation is satisfied at a specific

point in time. However, it is important to note that this

method may not be appropriate for all industries.