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| Guidelines for the Application of Regulatory Rules—Accounting No. 2 | | 监管规则适用指引--会计类第2号 |
| (China Securities Regulatory Commission on December 24, 2021) | | （中国证券监督管理委员会 2021年12月24日） |
| For the purposes of further improving the rules for the regulation of the capital market, increasing the regulatory transparency, and urging market participants to improve the quality of financial information disclosure, the China Securities Regulatory Commission (“CSRC”) has reviewed the controversial accounting matters that have been reported frequently on the recent market, and studied and drafted the Guidelines for the Application of Regulatory Rules—Accounting No. 2. | | 为进一步完善资本市场监管规则体系，提高监管透明度，推动市场主体提升财务信息披露质量，我会对近期市场反映较多的争议性会计问题进行梳理，研究起草了《监管规则适用指引--会计类第2号》。 |
| Annex 1: Guidelines for the Application of Regulatory Rules—Accounting No. 2 | | 附件1：《监管规则适用指引--会计类第2号》 |
| Annex 2: Explanation for the Guidelines for the Application of Regulatory Rules—Accounting No. 2 | | 附件2：关于《监管规则适用指引--会计类第2号》的说明 |
| Guidelines for the Application of Regulatory Rules—Accounting No. 2 | | 监管规则适用指引--会计类第2号 |
| 2-1 Judgment on whether the goods or services are highly relevant when identifying performance obligations | | 2-1 识别履约义务时商品或服务是否具有高度关联性的判断 |
| 2-2 Judgment on the fact that clients may control the goods or services under construction during the enterprise's performance of contract | | 2-2 客户能够控制企业履约过程中在建商品或服务的判断 |
| 2-3 Judgment on dealing with clients' consideration | | 2-3 应付客户对价的判断 |
| 2-4 Judgment on variable consideration in a sales contract with provisional price | | 2-4 暂定价格销售合同中可变对价的判断 |
| 2-5 Accounting treatment for sales rebates | | 2-5 销售返利的会计处理 |
| 2-6 Recognition and presentation of transportation costs | | 2-6 运输费用的确认与列报 |
| 2-7 Judgment on the timing for recognition of revenue from granting of intellectual property licenses | | 2-7 授予知识产权许可收入确认时点的判断 |
| 2-8 Accounting treatment of relevant research and development expenditures of customized products | | 2-8 定制化产品相关研发支出的会计处理 |
| 2-9 Measurement of expected credit losses of accounts receivable | | 2-9 应收账款预期信用损失的计量 |
| 2-10 Judgment standards for “sale” in the financial asset management business model | | 2-10 金融资产管理业务模式中“出售”的判断标准 |
| 2-11 Accounting treatment for revised performance compensation clauses during the performance commitment period | | 2-11 业绩承诺期内修订业绩补偿条款的会计处理 |
| 2-12 Accounting treatment for merger of enterprises not under the same control step by step by a package of transactions | | 2-12 一揽子交易分步实现非同一控制下企业合并的会计处理 |
| 2-13 Accounting treatment for goodwill impairment after the purchase of minority equity | | 2-13 购买少数股东权益后商誉减值的会计处理 |
| 2-14 Recognition of non-recurring gains and losses related to the applicable tax rate of deferred income tax | | 2-14 与递延所得税适用税率相关的非经常性损益认定 |
| 2-1 Judgment on whether the goods or services are highly relevant when identifying performance obligations | | 2-1 识别履约义务时商品或服务是否具有高度关联性的判断 |
| When identifying individual performance obligations, the enterprise shall judge whether the goods or services that it promises to transfer to clients may be clearly distinguished, and whether the goods or services may be clearly distinguished at the contract level. If the multiple goods or services promised in the contract are highly related, and the related goods or services cannot be clearly distinguished at the contract level, the enterprise shall identify the related goods or services as a performance obligation as a whole. | | 在识别单项履约义务时，企业应判断其向客户承诺转让的商品或服务本身是否能够明确区分，以及商品或服务在合同层面是否能够明确区分。若合同中承诺的多项商品或服务之间具有高度关联性，导致相关商品或服务在合同层面不可明确区分，企业应将相关商品或服务整体识别为一项履约义务。 |
| It is found in the regulatory practice that some companies have deviations and divergence in understanding of the aforesaid high relevance. The opinions on this matter are as follows: | | 监管实践发现，部分公司对于前述高度关联性存在理解上的偏差和分歧。现就该事项的意见如下： |
| High relevance means that the individual goods or service promised in the contract will be significantly affected by each other, rather than just being unilaterally dependent on function. For example, if an enterprise designs and produces a special mold for a new product in the same contract, and uses the mold to produce several samples for clients, it shall not be considered that there is high relevance between the mold and the sample just because the mold needs to be used for subsequent production. If a company needs to continuously modify the mold according to the clients' use of the samples in the subsequent production process, reproduce samples based on the modified mold, and finally transfer the mold and sample that satisfies clients' requirements to clients, indicating that the design and production of the special mold and the production sample are subject to significant influence from each other, and they cannot be clearly distinguished at the contract level, it shall be identified as a performance obligation. | | 高度关联性是指合同中承诺的各单项商品或服务之间会受到彼此的重大影响，而非仅存在功能上的单方面依赖。例如，企业在同一合同中为客户设计、生产某新产品专用模具，并使用该模具为客户生产若干样品，不应仅由于后续生产需要使用模具而认为模具与样品之间存在高度关联性。若企业在后续生产过程中，需要根据客户对样品的使用情况持续修正模具，基于修正后的模具再生产样品，最终将符合客户要求的模具及样品转让给客户，表明设计生产专用模具和生产样品之间互相受到彼此的重大影响，二者在合同层面不能明确区分，应将其识别为一项履约义务。 |
| 2-2 Judgment on the fact that clients may control the goods or services under construction during the enterprise's performance of contract | | 2-2 客户能够控制企业履约过程中在建商品或服务的判断 |
| If a client is able to control the goods or services under construction during the enterprise's performance of contract, the performance obligation falls under a performance obligation performed within a certain period of time, and revenue shall be recognized during the period when the performance obligation is performed. | | 如果客户能够控制企业履约过程中在建的商品或服务，该履约义务属于在某一时段内履行的履约义务，应当在该履约义务履行的期间内确认收入。 |
| It is found in the regulatory practice that some companies have divergence in how to understand that clients can control the goods or services under construction during the contract performance process. The opinions on this matter are as follows: | | 监管实践发现，部分公司对于如何理解客户能够控制履约过程中在建商品或服务存在分歧。现就该事项的意见如下： |
| The capacity of clients for controlling the goods or services under construction during the enterprise's performance of contract means that when the enterprise produces goods or provides services, a client has current rights, and can lead the use of goods or services under construction, and obtain almost all economic benefits. The economic benefits from goods or services include both an increase in future cash inflows and a decrease in future cash outflows. For example, according to the contract, a client has the legal ownership of the goods under construction during the enterprise's performance of contract. Assuming that the client chooses another enterprise to continuously perform the contract after the enterprise terminates the performance, the other enterprise substantially does not need to re-execute the work that the former enterprise has completed so far. It shows that the client can save the cash outflow of the part that has been performed by the former enterprise and obtain relevant economic benefits by leading the use of goods under construction. | | 客户能够控制企业履约过程中在建的商品或服务，是指在企业生产商品或者提供服务过程中，客户拥有现时权利，能够主导在建商品或服务的使用，并且获得几乎全部经济利益。其中，商品或服务的经济利益既包括未来现金流入的增加，也包括未来现金流出的减少。例如，根据合同约定，客户拥有企业履约过程中在建商品的法定所有权，假定客户在企业终止履约后更换为其他企业继续履行合同，其他企业实质上无需重新执行前期企业累计至今已经完成的工作，表明客户可通过主导在建商品的使用，节约前期企业已履约部分的现金流出，获得相关经济利益。 |
| 2-3 Judgment on dealing with clients' consideration | | 2-3 应付客户对价的判断 |
| When an enterprise needs to pay consideration to a client while transferring goods to or providing services for the client, the consideration payable shall be deducted from the transaction price, unless the consideration payable to the client is to obtain other clearly distinguishable goods or services from the client. | | 企业在向客户转让商品或提供服务的同时，需要向客户支付对价的，应当将该应付对价冲减交易价格，但应付客户对价是为了自客户取得其他可明确区分商品或服务的除外。 |
| It is found in the regulatory practice that some companies have deviation and divergence in understanding whether payments to clients shall be deducted from sales revenue. The opinions on this matter are as follows: | | 监管实践发现，部分公司对于支付给客户的款项是否应冲减销售收入存在理解上的偏差和分歧。现就该事项的意见如下： |
| The enterprise shall analyze its purpose of paying the consideration to a client. If the enterprise has obtained clearly distinguishable goods or services from a client and can benefit from the leading of the use of the related goods or services, the enterprise shall usually use the funds paid to the client as purchase of goods or services from the client (rather than payable consideration to clients). For example, for the promotion expenses that an enterprise needs to pay to clients such as a supermarket for its own promotion, if there is clear evidence proving that the enterprise pays consideration to a client for obtaining clear and distinguishable promotion services, and can lead the use of promotion services (such as leading the area where the product is put on the shelf, stacking location, and display time, frequency, method, among others), the enterprise shall regard it as purchasing promotion services from the client, recognize sales expenses according to the part of the payment consideration that is equivalent to the fair value of the promotion service, and deduct the consideration that exceeds the fair value of the promotion service from the sales revenue. | | 企业应分析其向客户支付对价的目的，若企业自客户取得了可明确区分的商品或服务，并且能够从主导相关商品或服务的使用中获益，企业通常应将其支付给客户的款项作为向客户购买商品或服务（而非应付客户对价）处理。例如，对于企业基于自身宣传需要支付给超市等客户的推广支出，如果有明确证据表明企业向客户支付对价是为了取得明确可区分的推广服务，并且能够主导推广服务的使用（如主导商品上架区域、堆放位置，以及展示时间、频率、方式等），企业应将其作为从客户购买推广服务处理，按照支付对价中与推广服务公允价值相当的部分确认销售费用，支付对价超过推广服务公允价值的部分冲减销售收入。 |
| 2-4 Judgment on variable consideration in a sales contract with provisional price | | 2-4 暂定价格销售合同中可变对价的判断 |
| Variable consideration means that the amount of consideration agreed in the contract between the enterprise and the client may change due to factors such as discount, price concession, rebate, refund, bonus points, incentive measures, performance bonus, and claims. In addition, the circumstance under which the amount of consideration that the enterprise has the right to collect will vary depending on the occurrence of one or more contingent matters is also circumstance for variable consideration. | | 可变对价指的是企业与客户的合同中约定的对价金额可能因折扣、价格折让、返利、退款、奖励积分、激励措施、业绩奖金、索赔等因素而变化。此外，企业有权收取的对价金额，将根据一项或多项或有事项的发生有所不同的情况，也属于可变对价的情形。 |
| It is found in the regulatory practice that some companies have deviation and divergence in understanding the judgment on variable consideration in a sales contract with provisional price. The opinions on this matter are as follows: | | 监管实践发现，部分公司对于暂定价格的销售合同中可变对价的判断存在理解上的偏差和分歧。现就该事项的意见如下： |
| ．．．．．． | | 暂定价格的销售合同通常是指在商品控制权转移时，销售价格尚未最终确定的安排。例如，大宗商品贸易中的点价交易，即以约定时点的期货价格为基准加减双方协商的升贴水来确定双方买卖现货商品价格；金属加工业务中，双方约定合同对价以控制权转移之后某个时点的金属市价加上加工费来确定；某些金属矿的贸易价格将根据产品验收后的品相检验结果进行调整等。 |
| | 暂定销售价格的交易安排中，企业应分析导致应收合同对价发生变动的具体原因。其中，与交易双方履约情况相关的变动（如基于商品交付数量、质量等进行的价格调整）通常属于可变对价，企业应按照可变对价原则进行会计处理；与定价挂钩的商品或原材料价值相关的变动（如定价挂钩不受双方控制的商品或原材料价格指数，因指数变动导致的价款变化）不属于可变对价，企业应将其视为合同对价中嵌入一项衍生金融工具进行会计处理，通常应按所挂钩商品或原材料在客户取得相关商品控制权日的价格计算确认收入，客户取得相关商品控制权后上述所挂钩商品或原材料价格后续变动对企业可收取款项的影响，应按照金融工具准则有关规定进行处理，不应计入交易对价。 |
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