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Accounting Standards for Enterprises No. 14 – Revenues
(No. 3 [2006] of the Ministry of Finance February 15, 2006)
| | 企业会计准则第14号－－收入
(财会[2006]3号 二○○六年二月十五日)
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Chapter I General Provisions
| | 第一章 总则
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Article 1 For the purpose of regulating the recognition and measurement of the revenues, and the disclosure of the relevant information, these standards are formulated in accordance with these Standards.
| | 第一条 为了规范收入的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。
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Article 2 The term “revenue” refers to the gross inflow of economic benefits arising in the course of the ordinary activities of an enterprise, which may increase of the owner's equities and is irrelevant to the capital of the owner.
The revenues as mentioned in these Standards include those from the sale of goods, rendering services, and remise of the right to use assets.
The prices charged by an enterprise on behalf of third parties shall be treated as liabilities rather than revenue.
| | 第二条 收入，是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。
本准则所涉及的收入，包括销售商品收入、提供劳务收入和让渡资产使用权收入。
企业代第三方收取的款项，应当作为负债处理，不应当确认为收入。
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Article 3 The revenue arising from long-term equity investments, construction contracts, leases, original insurance contracts, re-insurance contracts, etc. shall be governed by other relevant accounting standards.
| | 第三条 长期股权投资、建造合同、租赁、原保险合同、再保险合同等形成的收入，适用其他相关会计准则。
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Chapter II Revenue from the Sale of Goods
| | 第二章 销售商品收入
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Article 4 No revenue from the sale of goods may be recognized unless the following conditions are met simultaneously:
| | 第四条 销售商品收入同时满足下列条件的，才能予以确认：
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(1) The enterprise has transferred to the buyer the significant risks and rewards of ownership of the goods;
| | （一）企业已将商品所有权上的主要风险和报酬转移给购货方；
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(2) The enterprise retains neither continuing managerial involvement which usually relates to the ownership nor exerts effective control over the goods sold;
| | （二）企业既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施有效控制；
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(3)The relevant amount of revenue can be measured reliably;
| | （三）收入的金额能够可靠地计量；
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(4) The economic benefits related to the transaction will flow into the enterprise; and
| | （四）相关的经济利益很可能流入企业；
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(5)The relevant costs incurred or to be incurred can be measured reliably.
| | （五）相关的已发生或将发生的成本能够可靠地计量。
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Article 5 An enterprise shall determine the revenue rising from the sale of goods according to the received or receivable price stipulated in the contract or agreement signed by the enterprise and the buyer, except that the received or receivable amount as stipulated in the contract or agreement is unfair.
If the collection of the price as stipulated in the contract or agreement is delayed and if it is of the financing nature, the revenue from the sale of goods shall be determined according to the fair value of the receivable price as stipulated in the contract or agreement.
The difference between the price stipulated in the contract or agreement and its fair value shall be amortized within the period of the contract or agreement through the real interest method and shall be recorded in the current profits and losses.
| | 第五条 企业应当按照从购货方已收或应收的合同或协议价款确定销售商品收入金额，但已收或应收的合同或协议价款不公允的除外。
合同或协议价款的收取采用递延方式，实质上具有融资性质的，应当按照应收的合同或协议价款的公允价值确定销售商品收入金额。
应收的合同或协议价款与其公允价值之间的差额，应当在合同或协议期间内采用实际利率法进行摊销，计入当期损益。
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Article 6 If the sale of goods involves any cash discount, the revenue from the sale of goods shall be determined according to the amount prior to the deduction of the cash discount. The cash discount shall be recorded in the current profits and losses when it is actually incurred.
The term “cash discount” refers to the amount of reduction of debt provided by a creditor to a debtor in order to encourage the debtor to make payment within a prescribed period.
| | 第六条 销售商品涉及现金折扣的，应当按照扣除现金折扣前的金额确定销售商品收入金额。现金折扣在实际发生时计入当期损益。
现金折扣，是指债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣除。
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Article 7 If the sale of goods involves any trade discount, the revenue from the sale of goods shall be determined according to the amount prior to the deduction of the trade discount.
．．．．．． | | 第七条 销售商品涉及商业折扣的，应当按照扣除商业折扣后的金额确定销售商品收入金额。
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