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随着通信技术的不断创新,通信网络覆盖范围越来越广,承载流量越来越大,速度也越来越快,电信基础业务(包括传统电话、电报等)和增值业务发展也出现了不同的趋势。基础业务几乎已满足人们的基本需求,发展日趋平缓。具有高附加值的增值业务日益焕发出蓬勃生机和活力,发展速度非常快,整个产业正朝着规范化、制度化方向发展。由于增值业务的高成长性,增值业务企业发展和扩张对资金需求不断扩大,许多企业纷纷上市。因此,对增值业务上市公司的会计监管变得尤为重要,特别是对增值业务收入确认政策的规范及其披露的监管。增值业务收入确认有其特殊性,但会计准则未对其进行明确规定。在本文中,笔者将以A上市公司增值业务收入会计处理为例,讨论增值业务收入会计处理的相关问题,阐述对增值业务企业收入确认和计量的观点与看法。
With the continuous innovation of communication technology, the coverage of communication networks is getting wider and wider, the carrying traffic is getting bigger and bigger, and the speed is getting faster and faster. The development of basic telecommunication services (including traditional telephones and telegraphs) and value-added services also appear different the trend of. Basic business has almost met people’s basic needs, and its development is getting more and more smooth. Value-added services with high added value are increasingly rejuvenating their vitality and vitality, the development speed is very fast, the entire industry is moving in the direction of standardization and institutionalization. Due to the high growth of value-added services and the increasing demand for funds for the development and expansion of value-added services businesses, many enterprises have listed on the market. Therefore, the accounting supervision of value-added services listed companies becomes more and more important, especially the regulation of value-added services revenue recognition policy and its disclosure. The recognition of value-added business receipts has its own particularity, but it is not clearly defined in the accounting standards. In this paper, the author will take A listed companies value-added business revenue accounting as an example to discuss the issues related to the accounting of value-added business revenue, elaborating on value-added business revenue recognition and measurement of views and opinions.