2. The sales customer does not match the product characteristics.
3. Change the sales strategy from cash sales to credit sales.
4. The decline of the company's operating income is lower than the industry average.
5. Revenue is recognized when payment and invoice are received.
6. Company Income The operating income of this year has increased significantly compared with the previous year, and it is mainly concentrated in the top five customers. At the same time, accounts receivable doubled compared with the previous year, and sales customers were too concentrated.
7. Convene a general meeting of shareholders to change the management, and set the target of sales growth of not less than 20%.
8. Company C, a subsidiary, is responsible for production, all products are sold within the group, and internal transactions are not offset at the level of consolidated statements.
9. If it is impossible to estimate the return rate, the income will not be recognized until the return period expires after 3 months, and the return terms will be concealed, and the full amount will be confirmed upon delivery.
10. Provide a free probation period, that is to say, confirm the comprehensive audit issues of the income statement meeting. Why not mention compensation less, and there is no determination of management fee?
1 1. Franchise fees should be confirmed during the whole franchise period, and cannot be included in income at one time and confirmed at one time.
12. The acceptance results show that the project quality is unqualified, but the income is confirmed.
13. Revenue is recognized when the goods are delivered by paying the handling fee.
14. When entrusting sales, the agent shall confirm the income by the net value method, but press
Total amount method (the main person in charge confirms the income according to the total amount of consideration received or receivable;
15. The agent shall confirm the income according to the estimated commission or handling fee.
16. Although the audited entity signed a purchase and sale contract, it treated the entrusted processing business as a normal purchase and sale business.
17. Revenue is recognized according to the total amount of relevant purchase and sale transactions instead of the net amount (processing fee). Why is the compensation less and there is no determination of management fee?
18. When awarding bonus points to customers, revenue should be recognized in stages but in full.
19. Revenue is confirmed when the advance payment is received (according to customer requirements.
The mode of contractual rights is recognized as income in proportion) to sell stored-value cards.
20. The fitness club collects the membership fee closely related to the service, and directly recognizes the income at one time (it should be recognized as income through apportionment).
2 1. Confirm the performance obligations in a certain period as the performance obligations at a certain point in time, and confirm the income in advance.
22. For the sales transaction that should be regarded as a single performance obligation as a whole, it can be divided into multiple pre-recognized income of performance obligations.
23. As a single obligation, the warranty service has not been split, and the comprehensive issues reviewed by the notes meeting have been confirmed in advance. Why is the compensation less and there is no determination of management fee?
24. Sell a piece of equipment to customers and be responsible for installation services. Revenue will be recognized when the goods are delivered but the installation is not completed.
25. The contract includes fixed price and variable consideration. Before the uncertainty is eliminated, the amount of variable consideration should be re-evaluated on the balance sheet date.
26. Subsequent changes in variable factors such as contract discounts and discounts were not recorded in time.
27. The customer's financial situation has further deteriorated, and the credit risk has intensified, which no longer meets the conditions for revenue recognition. However, it is still confirmed that the consideration payable to customers should offset the transaction price, not offset it.
It is impossible to estimate the rate of return. Revenue cannot be recognized until the return period expires after three months. You hide the return terms and confirm them all when you deliver the goods? Will you prepare for the exam? Certified public accountant audit