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案例链接：http://www.cmcc-dlut.cn/Cases/Detail/4729
案例名称：判断之繁：建筑施工企业的新准则收入核算处理
译 名：Professional Judgement: new standard income accounting treatment for construction enterprises
案例作者：周宁，纪宇，徐畅，魏华，张瑞娟，徐扬，潘立新
作者单位：北京航空航天大学
中文摘要：建筑施工行业作为我国国民经济的支柱产业，在过去十年经历了快速的发展。行业内企业众多，施工项目种类繁杂，普遍具有周期长、过程复杂、合同变更频繁的特点。因而，如何合理准确的确认和计量建筑施工项目的收入，始终是会计准则运用的重点和难点。本案例通过描述九州建筑公司C项目在新旧准则更替时期，对项目收入的确认如何判断是按照新准则还是旧准则核算？如何判断是区分商品和服务还是不区分？又如何判断合同的变更是按照原合同的延续还是新合同确认进度？这些难点的职业判断将一一在案例中呈现。本案例将有助于学生理解建筑施工企业收入核算的复杂性和特殊性，掌握该类企业会计收入确认判断的新准则依据，对为建筑施工企业的收入核算处理提供指导和参考。
英文摘要：As the pillar industry of Chinese national economy, construction industry has experienced rapid development in the past decade. There are many enterprises in the industry, and the types of construction projects are complex, generally characterized by long cycle, complex process, and frequent contract changes. Therefore, how to reasonably and accurately recognize and measure the income of construction projects is always the focus and difficulty in practice. In this case, by describing the C project of Jiuzhou Construction Company in the period of the replacement of the old and new standards, several difficult issues regarding professional judgments will be presented one by one, including how to determine the recognition of the project revenue according to the new standards or the old standards accounting? How to decide whether to distinguish between goods and services or not? How to judge whether the modification of the contract is based on the extension of the original contract or the confirmation progress of the new contract? This case will help students to understand the complexity and particularity of income accounting of construction enterprises, master the new criteria for the recognition and judgment of accounting income of such enterprises, and provide guidance and reference for the treatment of income accounting of construction enterprises.
中文关键词：新收入准则；建筑施工企业；收入核算；履约进度；2020百优案例
英文关键词：CAS 14; Construction industry; Revenue recognition; Project schedule
案例入库时间：2020-10
