{"id":7113,"date":"2021-06-09T09:29:45","date_gmt":"2021-06-09T09:29:45","guid":{"rendered":"https:\/\/tridenstechnology.com\/?p=7113"},"modified":"2022-07-04T09:39:54","modified_gmt":"2022-07-04T09:39:54","slug":"%e6%82%a8%e8%bf%98%e4%b8%8d%e5%ae%8c%e5%85%a8%e4%ba%86%e8%a7%a3-asc-606%ef%bc%8c%e4%b8%8b%e9%9d%a2%e5%b0%b1%e6%98%af%e6%82%a8%e5%ba%94%e8%af%a5%e4%ba%86%e8%a7%a3%e7%9a%84%e5%8e%9f%e5%9b%a0","status":"publish","type":"post","link":"https:\/\/tridenstechnology.com\/zh\/dont-fully-understand-asc-606-heres-why-you-should\/","title":{"rendered":"\u4e0d\u5b8c\u5168\u4e86\u89e3ASC 606\uff1f\u8fd9\u5c31\u662f\u4e3a\u4ec0\u4e48\u4f60\u5e94\u8be5"},"content":{"rendered":"<p 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class=\"wp-block-list\"><li>\u8d44\u4ea7\u7684\u4ed8\u6b3e\u5df2\u7ecf\u5230\u671f\u3002<\/li><li>\u5ba2\u6237\u5df2\u7ecf\u53d6\u5f97\u4e86\u8d44\u4ea7\u7684\u5408\u6cd5\u6240\u6709\u6743\u3002<\/li><li>\u8d44\u4ea7\u7684\u5b9e\u9645\u5360\u6709\u5df2\u7ecf\u8f6c\u79fb\u7ed9\u5ba2\u6237\u3002<\/li><li>\u5ba2\u6237\u62e5\u6709\u8d44\u4ea7\u7684\u7279\u5b9a\u98ce\u9669\u6216\u5229\u76ca\u3002<\/li><li>\u5ba2\u6237\u5df2\u63a5\u53d7\u8be5\u8d44\u4ea7\u3002<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65e6\u6ee1\u8db3\u4e86\u6240\u9700\u7684\u6807\u51c6\uff0c\u5c31\u53ef\u4ee5\u8fdb\u884c\u65f6\u95f4\u70b9\u6536\u5165\u786e\u8ba4\u3002<br>ASC 606\u76845\u4e2a\u6b65\u9aa4\u6a21\u5f0f\u9002\u7528\u4e8e\u8d22\u52a1\u90e8\u95e8\u4e4b\u5916\u3002\u4e8b\u5b9e\u4e0a\uff0c\u5b83\u5f71\u54cd\u5230\u516c\u53f8\u7684\u6bcf\u4e00\u4e2a\u65b9\u9762\uff0c\u5305\u62ecIT\u3001\u6cd5\u5f8b\u3001\u4f1a\u8ba1\u3001\u9500\u552e\u548c\u5e02\u573a\u3002\u63a5\u4e0b\u6765\uff0c\u6211\u4eec\u5c06\u770b\u770bASC606\u662f\u5982\u4f55\u5728\u4f01\u4e1a\u7684\u5173\u952e\u9886\u57df\u5f97\u5230\u9075\u5b88\u7684\u3002\u4f60\u4f1a\u770b\u5230\uff0c\u5b83\u6240\u6d89\u53ca\u7684\u4e0d\u4ec5\u4ec5\u662fCFO\u6216\u8d22\u52a1\u526f\u603b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-accounts\">\u5e10\u6237<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fc7\u53bb\u5728\u6536\u5165\u786e\u8ba4\u65b9\u9762\u5b58\u5728\u5f88\u5927\u7684\u5dee\u5f02\uff0c\u7279\u522b\u662f\u5728\u4e0d\u540c\u7684\u884c\u4e1a\u90e8\u95e8\u548c\u5730\u7406\u533a\u57df\u3002\u7136\u800c\uff0c\u73b0\u5728ASC606\u4e3a\u786e\u8ba4\u6536\u5165\u63d0\u4f9b\u4e86\u4e16\u754c\u8303\u56f4\u5185\u7684\u4e00\u81f4\u6027\uff0c\u65e0\u8bba\u662f\u5728\u6323\u503c\u8fd8\u662f\u5728\u65f6\u95f4\u4e0a\u3002<br>\u4e3a\u4e86\u5b9e\u73b0\u8fd9\u79cd\u4e00\u81f4\u6027\uff0cASC606\u66f4\u4f9d\u8d56\u4e8e\u5224\u65ad\u548c\u4f30\u8ba1\u3002\u73b0\u5728\uff0c\u7ec4\u7ec7\u5fc5\u987b\u4e13\u6ce8\u4e8e\u6c47\u96c6\u6570\u636e\u548c\u62a5\u544a\u3002\u8fd9\u4e9b\u62a5\u544a\u5e94\u5305\u62ec\u8be6\u7ec6\u62ab\u9732\u6240\u4f7f\u7528\u7684\u6570\u636e\u548c\u6240\u5e94\u7528\u7684\u5224\u65ad\u548c\u4f30\u8ba1\u3002<br>\u9075\u5b88ASC606\u7684\u65b9\u6cd5\u8981\u6c42\u516c\u53f8\u5168\u9762\u68c0\u67e5\u5176\u4f1a\u8ba1\u7a0b\u5e8f\u3001\u6d41\u7a0b\u548c\u63a7\u5236\uff0c\u5305\u62ec\u4e0e\u5b9e\u65bd\u65b0\u6807\u51c6\u65f6\u5e94\u7528\u7684\u4efb\u4f55\u4f30\u8ba1\u548c\u5224\u65ad\u6709\u5173\u7684\u63a7\u5236\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-information-technology\">\u4fe1\u606f\u6280\u672f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b63\u5982\u4f60\u6240\u9884\u6599\u7684\u90a3\u6837\uff0c\u9075\u5b88ASC606\u7684\u5927\u90e8\u5206\u6570\u636e\u8981\u6c42\u53ef\u80fd\u4ee5\u524d\u6ca1\u6709\u88ab\u6536\u96c6\u3001\u5904\u7406\u6216\u62a5\u544a\u3002\u56e0\u6b64\uff0c\u4e3a\u4e86\u9075\u5b88\u65b0\u7684\u6807\u51c6\uff0c\u4f60\u516c\u53f8\u7684IT\u90e8\u95e8\u5c06\u662f\u64cd\u4f5c\u7684\u4e2d\u5fc3\u3002<br>\u7136\u800c\uff0c\u5927\u591a\u6570IT\u7cfb\u7edf\u5728\u8bbe\u8ba1\u65f6\u5e76\u6ca1\u6709\u5c06\u6536\u96c6\u5c65\u7ea6\u4e49\u52a1\u4f5c\u4e3a\u5176\u89c4\u683c\u4e4b\u4e00\u3002\u56e0\u6b64\uff0c\u65b0\u7684\u6570\u636e\u70b9\uff0c\u5982\u5408\u540c\u5f00\u59cb\u548c\u7ed3\u675f\u65e5\u671f\uff0c\u73b0\u5728\u9700\u8981\u5229\u7528\u73b0\u6709\u7684IT\u57fa\u7840\u8bbe\u65bd\u6765\u6536\u96c6\u3002<br>\u6b64\u5916\uff0c\u5f88\u53ef\u80fd\u4f1a\u6709\u6570\u636e\u4ee5\u6587\u672c\u5f62\u5f0f\u8f93\u5165\u5230\u5408\u540c\u4e2d\u3002\u5728\u81ea\u52a8\u5316\u7a0b\u5e8f\u4e2d\uff0c\u63d0\u53d6\u8fd9\u4e9b\u4fe1\u606f\u4f1a\u5e26\u6765\u4e00\u7cfb\u5217\u7684\u6311\u6218\u3002\u5efa\u7acb\u4e00\u4e2a\u81ea\u52a8\u5316\u7cfb\u7edf\u5c06\u9700\u8981\u65f6\u95f4\u3001\u8d44\u6e90\u548c\u4f60\u7684IT\u90e8\u95e8\u7684\u52aa\u529b\u3002\u5f00\u53d1\u8fd9\u6837\u4e00\u4e2a\u7cfb\u7edf\u9700\u8981\u76f8\u5f53\u7684\u89c4\u5212\u548c\u8bbe\u8ba1\uff0c\u6240\u4ee5\u4f60\u4e0d\u5e94\u8be5\u8ba4\u4e3a\u5b83\u53ef\u4ee5\u5728\u6700\u540e\u65f6\u523b\u62fc\u51d1\u8d77\u6765\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-legal-issues\">\u6cd5\u5f8b\u95ee\u9898<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ASC 606\u5c06\u51b3\u5b9a\u4e00\u4e9b\u5408\u540c\u8981\u7d20\u9700\u8981\u4ee5\u4e0d\u540c\u4e8e\u4ee5\u5f80\u7684\u65b9\u5f0f\u5904\u7406\uff0c\u8fd9\u5c06\u7ed9\u4f60\u7684\u6cd5\u5f8b\u90e8\u95e8\u5e26\u6765\u989d\u5916\u7684\u8d1f\u62c5\u3002\u5408\u540c\u5c06\u9700\u8981\u4ed4\u7ec6\u5ba1\u67e5\uff0c\u5e76\u5bc6\u5207\u5173\u6ce8\u7ec8\u6b62\u6761\u6b3e\u3001\u6267\u884c\u548c\u5b9a\u4ef7\u7b49\u65b9\u9762\u3002<br>\u6cd5\u5f8b\u90e8\u95e8\u4e5f\u9700\u8981\u5206\u6790\u73b0\u6709\u7684\u5408\u540c\uff0c\u4ee5\u786e\u5b9a\u76ee\u524d\u7684\u672f\u8bed\u5c06\u5728ASC 606\u7684\u5f15\u5165\u4e2d\u4ea7\u751f\u4e0d\u826f\u7684\u6536\u5165\u5f71\u54cd\u7684\u9886\u57df\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-human-resources\">\u4eba\u529b\u8d44\u6e90\u90e8\u95e8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6beb\u65e0\u7591\u95ee\uff0c\u5b9e\u65bdASC606\u5c06\u9700\u8981\u5927\u91cf\u7684\u4eba\u5458\u548c\u8d44\u6e90\u3002\u6b64\u5916\uff0c\u65b0\u6807\u51c6\u7684\u57f9\u8bad\u5c06\u8d85\u51fa\u4f1a\u8ba1\u90e8\u95e8\u7684\u8303\u56f4\uff0c\u6d89\u53ca\u6240\u6709\u5904\u7406\u5408\u540c\u7684\u5de5\u4f5c\u4eba\u5458\uff0c\u5305\u62ec\u9500\u552e\u3001\u5ba2\u6237\u7ecf\u7406\u548c\u9ad8\u7ba1\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-compensation\">\u8d54\u507f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ASC 606\u6700\u91cd\u8981\u7684\u5f71\u54cd\u4e4b\u4e00\u4e0e\u6536\u5165\u786e\u8ba4\u7684\u65f6\u95f4\u6709\u5173\u3002\u65b0\u6807\u51c6\u53ef\u80fd\u4f1a\u5bf9\u4e0e\u6536\u5165\u76f8\u5173\u7684\u8865\u507f\u4ea7\u751f\u6307\u6570\u7ea7\u7684\u5f71\u54cd\uff0c\u5982\u9500\u552e\u4f63\u91d1\u548c\u9ad8\u7ba1\u5956\u91d1\u3002<br>\u4f60\u53ef\u4ee5\u901a\u8fc7\u4e24\u79cd\u65b9\u5f0f\u89e3\u51b3\u8fd9\u4e2a\u95ee\u9898\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u8fdb\u884c\u65b9\u6848\u6761\u6b3e\u7684\u91cd\u65b0\u8bbe\u8ba1\uff0c\u590d\u5236\u4ee5\u524d\u6807\u51c6\u7684\u85aa\u916c\u7ed3\u6784\u3002<\/li><li>\u6839\u636e\u4ee5\u524d\u7684\u6807\u51c6\uff0c\u4fdd\u6301\u5355\u72ec\u7684\u8bb0\u5f55\uff0c\u5141\u8bb8\u4e3a\u8865\u507f\u76ee\u7684\u786e\u8ba4\u6536\u5165\u3002<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e24\u79cd\u65b9\u6848\u4e2d\u7684\u4efb\u4f55\u4e00\u79cd\u90fd\u6709\u5176\u6311\u6218\u3002\u7b2c\u4e00\u4e2a\u65b9\u6848\u5c06\u6d89\u53ca\u5927\u91cf\u7684\u65f6\u95f4\u548c\u7cbe\u529b\uff0c\u53ef\u80fd\u65e0\u6cd5\u83b7\u5f97\u6cd5\u5f8b\u6279\u51c6\u3002\u7b2c\u4e8c\u79cd\u65b9\u6848\u53ef\u80fd\u66f4\u76f4\u63a5\uff1b\u4f46\u662f\uff0c\u5b83\u9700\u8981\u957f\u671f\u7684\u91cd\u590d\u5de5\u4f5c\uff0c\u8fd9\u4e5f\u53ef\u80fd\u9762\u4e34\u6cd5\u5f8b\u6311\u6218\u3002<br>ASC 606\u73b0\u5728\u5904\u4e8e\u8fd9\u6837\u4e00\u4e2a\u9636\u6bb5\uff1a\u6bcf\u5bb6\u516c\u53f8\uff0c\u4e0d\u7ba1\u662f\u54ea\u4e2a\u884c\u4e1a\uff0c\u90fd\u5e94\u8be5\u4e3a\u6ee1\u8db3\u5b9a\u4ef7\u548c\u9500\u552e\u7684\u6807\u51c6\u800c\u505a\u597d\u51c6\u5907\u3002\u5982\u679c\u81ea\u52a8\u5316\u7684\u89e3\u51b3\u65b9\u6848\u662f\u4f60\u7684\u9009\u62e9\uff0c\u65e0\u8bba\u662f\u4f5c\u4e3a\u66ff\u4ee3\u65b9\u6848\u8fd8\u662f\u540e\u7eed\u7684\u86ee\u5e72\uff0c\u8bf7\u8bb0\u4f4f\uff0cASC606\u63d0\u4f9b\u4e86\u8de8\u804c\u80fd\u7684\u5408\u4f5c\u3002<br>\u4f60\u7684\u89e3\u51b3\u65b9\u6848\u5e94\u8be5\u4e13\u6ce8\u4e8e\u8ba1\u8d39\u3001\u8865\u507f\u548c\u6536\u5165\u3002\u6536\u5165\u81ea\u52a8\u5316\u7cfb\u7edf\u9700\u8981\u8fdb\u884c\u9a8c\u8bc1\uff0c\u4ee5\u786e\u4fdd\u5176\u4e86\u89e3\u8be5\u6807\u51c6\uff0c\u5e76\u786e\u4fdd\u7cfb\u7edf\u7b26\u5408ASC606\u7684\u8981\u6c42\uff0c\u540c\u65f6\u6839\u636e\u9700\u8981\u7075\u6d3b\u914d\u7f6e\u548c\u6539\u53d8\u89c4\u5219\u3002<br>\u4e3a\u4e86\u6210\u529f\uff0c\u4f01\u4e1a\u9700\u8981\u91c7\u7528\u65b0\u7684\u5546\u4e1a\u6a21\u5f0f\u5e76\u8003\u8651\u65b0\u7684\u9500\u552e\u6280\u5de7\u3002Tridens Monetization\u7684\u8ba2\u5355\u5230\u73b0\u91d1\u89e3\u51b3\u65b9\u6848\u5982\u4f55\u5df2\u7ecf\u5c06ASC606\u6807\u51c6\u7684\u5408\u89c4\u6027\u8bbe\u8ba1\u5728\u5176\u4e2d\u3002\u4eca\u5929\u5c31\u8054\u7cfb\u6211\u4eec\uff0c\u5e2e\u52a9\u60a8\u5e94\u5bf9ASC606\u4e3a\u60a8\u7684\u4f01\u4e1a\u5e26\u6765\u7684\u5de8\u5927\u53d8\u5316\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u60f3\u83b7\u5f97\u66f4\u591a\u5173\u4e8e\u6211\u4eec\u89e3\u51b3\u65b9\u6848\u7684\u4fe1\u606f\uff1f\u8bf7\u5728\u4e0b\u9762\u7559\u8a00\u6216\u00a0<a href=\"https:\/\/tridenstechnology.com\/schedule-a-demo\/?product=Monetization\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u5b89\u6392\u4e00\u4e2a\u6f14\u793a<\/a>!<\/p>","protected":false},"excerpt":{"rendered":"<p>Okay, you likely understand something about ASC 606, or else you wouldn&#8217;t be reading this article. But, on the other hand, you might not have a complete grasp of Accounting Standards Codification (ASC) 606, or you might have had considerable exposure to it since its implementation. Either way, you must understand the implications of ASC&hellip;<\/p>","protected":false},"author":6,"featured_media":7117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168],"tags":[],"class_list":["post-7113","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-monetization","category-168","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Don&#039;t Fully Understand ASC 606? 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