{"id":7287,"date":"2021-09-17T07:54:31","date_gmt":"2021-09-17T07:54:31","guid":{"rendered":"https:\/\/tridenstechnology.com\/?p=7287"},"modified":"2022-08-01T11:28:55","modified_gmt":"2022-08-01T11:28:55","slug":"%e6%94%b6%e5%85%a5%e7%a1%ae%e8%ae%a4%e5%8e%9f%e5%88%99%e7%ae%80%e5%8c%96","status":"publish","type":"post","link":"https:\/\/tridenstechnology.com\/zh\/revenue-recognition-principle-simplified\/","title":{"rendered":"\u7b80\u5316\u6536\u5165\u786e\u8ba4\u539f\u5219"},"content":{"rendered":"<p>\u5728\u8fc7\u53bb\u7684\u51e0\u5e74\u91cc\uff0c\u6536\u5165\u786e\u8ba4\u5df2\u7ecf\u6210\u4e3a\u4e00\u4e2a\u70ed\u95e8\u8bdd\u9898\u3002\u4f60\u53ef\u80fd\u542c\u8bf4\u8fc7\u5b83\uff0c\u4e5f\u77e5\u9053\u4f60\u9700\u8981\u9075\u5faa\u5b83\uff0c\u4f46\u4f60\u5e76\u4e0d\u786e\u5207\u5730\u77e5\u9053\u5b83\u662f\u4ec0\u4e48......\u4e0d\u7528\u62c5\u5fc3\uff0c\u8fd9\u7bc7\u6587\u7ae0\u5c06\u5e2e\u52a9\u4f60\u7406\u89e3\u6536\u5165\u786e\u8ba4\u7684\u57fa\u672c\u6982\u5ff5\uff0c\u4ee5\u53ca\u5b83\u7684\u539f\u5219\u548c\u786e\u8ba4\u6536\u5165\u7684\u89c4\u5219\u3002<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>\u76ee\u5f55<\/h2><ul><li><a href=\"#h-what-is-revenue-recognition-principle\" data-level=\"2\">\u4ec0\u4e48\u662f\u6536\u5165\u786e\u8ba4\u539f\u5219\uff1f\u00a0<\/a><\/li><li><a href=\"#a-5-step-approach-for-recognizing-revenue-asc-606\" data-level=\"2\">\u786e\u8ba4\u6536\u5165\u76845\u6b65\u65b9\u6cd5--ASC 606<\/a><\/li><li><a href=\"#h-revenue-recognition-in-saas\" data-level=\"2\">SaaS\u7684\u6536\u5165\u786e\u8ba4<\/a><\/li><li><a href=\"#what-to-do-next\" data-level=\"2\">\u4e0b\u4e00\u6b65\u8be5\u600e\u4e48\u505a\uff1f<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-revenue-recognition-principle\">\u4ec0\u4e48\u662f\u6536\u5165\u786e\u8ba4\u539f\u5219\uff1f&nbsp;<\/h2>\n\n\n\n<p>\u8003\u8651\u5230\u300a\u4e2d\u56fd\u5171\u4ea7\u515a\u7eaa\u5f8b\u5904\u5206\u6761\u4f8b\u300b\u7684\u53d1\u5e03 <em>\u4f1a\u8ba1\u51c6\u5219\u7f16\u7e82<\/em> <a href=\"https:\/\/tridenstechnology.com\/dont-fully-understand-asc-606-heres-why-you-should\/\" target=\"_blank\" rel=\"noreferrer noopener\">(ASC) <em>606<\/em><\/a> \u57282014\u5e74\u53d1\u5e03\u7684 <em><a href=\"https:\/\/www.fasb.org\/home\" target=\"_blank\" rel=\"noreferrer noopener\">\u8d22\u52a1\u4f1a\u8ba1\u6807\u51c6\u59d4\u5458\u4f1a<\/a><\/em> (FASB)\u7684\u4e00\u90e8\u5206\u3002 <em>\u4e00\u822c\u516c\u8ba4\u7684\u4f1a\u8ba1\u539f\u5219<\/em> (\u6839\u636e\u7f8e\u56fd\u300a\u516c\u8ba4\u4f1a\u8ba1\u51c6\u5219\u300b\uff08GAAP\uff09\uff0c\u65b0\u6cd5\u89c4\u89c4\u8303\u4e86\u516c\u53f8\u5e94\u5982\u4f55\u786e\u8ba4\u6536\u5165\u3002<\/p>\n\n\n\n<p>\u6362\u53e5\u8bdd\u8bf4\uff0c\u6536\u5165\u786e\u8ba4\u662f\u4e00\u9879\u4f1a\u8ba1\u539f\u5219\uff0c\u5728\u62a5\u544a\u671f\u5185\u901a\u8fc7\u51e0\u79cd\u53ef\u63a5\u53d7\u7684\u65b9\u6cd5\u786e\u8ba4\u6536\u5165\u3002\u5728\u786e\u8ba4\u6536\u5165\u7684\u6bcf\u4e2a\u65f6\u671f\uff0c\u6240\u6709\u76f8\u5173\u7684\u6210\u672c\u5fc5\u987b\u6839\u636e\u6536\u5165\u6765\u8861\u91cf\u3002\u516c\u53f8\u901a\u5e38\u4f7f\u7528\u6536\u5165\u786e\u8ba4\u539f\u5219\u6765\u8bb0\u5f55\u6536\u5165\u6570\u636e\uff0c\u7531\u4e8e\u4f7f\u7528\u7b80\u5355\u660e\u4e86\u3002<\/p>\n\n\n\n<p>\u9664\u6b64\u4e4b\u5916\uff0c\u7531\u4e8e\u5176\u89c4\u6a21\uff0c\u6536\u5165\u662f\u5927\u591a\u6570\u516c\u53f8\u7684\u8d22\u52a1\u62a5\u544a\u4e2d\u6700\u5173\u952e\u7684\u9879\u76ee\u4e4b\u4e00\u3002\u4ece\u672c\u8d28\u4e0a\u8bb2\uff0c\u90a3\u662f\u516c\u53f8\u5411\u5ba2\u6237\u63d0\u4f9b\u5546\u54c1\u7684\u91d1\u989d\uff0c\u5b83\u53d1\u751f\u5728\u6211\u4eec\u9500\u552e\u4ea7\u54c1\/\u670d\u52a1\u65f6\u3002\u663e\u7136\uff0c\u5b83\u53ef\u80fd\u770b\u8d77\u6765\u5f88\u7b80\u5355\uff0c\u4f46\u88ab\u8ba4\u4e3a\u5df2\u5c65\u884c\u7684\u5c65\u7ea6\u4e49\u52a1\u4f1a\u6839\u636e\u5404\u79cd\u56e0\u7d20\u800c\u53d8\u5316\u3002\u56e0\u6b64\uff0c\u516c\u53f8\u6709\u4e0d\u540c\u7684\u65b9\u5f0f\u51b3\u5b9a\u4e00\u9879\u4ea4\u6613\u662f\u5426\u7b26\u5408\u6536\u5165\u7684\u6761\u4ef6\u3002<\/p>\n\n\n\n<p>\u6b63\u786e\u7684\u6536\u5165\u786e\u8ba4\u662f\u5fc5\u987b\u7684\u3002\u6536\u5165\u786e\u8ba4\u539f\u5219\u662f\u5e94\u8ba1\u5236\u4f1a\u8ba1\u7684\u4e00\u4e2a\u5173\u952e\u56e0\u7d20\u3002\u8fd9\u4e00\u4f1a\u8ba1\u539f\u5219\u4e00\u65e6\u88ab\u8ba4\u4e3a\u662f\u8d5a\u53d6\u7684\uff0c\u5c31\u4f1a\u786e\u8ba4\u6536\u5165\uff0c\u800c\u4e0d\u50cf\u53e6\u4e00\u79cd\u73b0\u91d1\u57fa\u7840\u4f1a\u8ba1\uff0c\u5728\u6536\u5230\u73b0\u91d1\u65f6\u786e\u8ba4\u6536\u5165\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"a-5-step-approach-for-recognizing-revenue-asc-606\">\u786e\u8ba4\u6536\u5165\u76845\u6b65\u65b9\u6cd5--ASC 606<\/h2>\n\n\n\n<p>ASC 606\u53ef\u80fd\u5bf9\u4efb\u4f55\u4f01\u4e1a\u4ea7\u751f\u5de8\u5927\u5f71\u54cd\u3002\u4e3a\u4ec0\u4e48\u5462\uff1f\u56e0\u4e3a\u5b83\u786e\u5b9a\u4e86\u786e\u8ba4\u6536\u5165\u7684\u5177\u4f53\u6761\u4ef6\uff0c\u5e76\u786e\u5b9a\u4e86\u5982\u4f55\u5bf9\u5176\u8fdb\u884c\u6838\u7b97\u3002<\/p>\n\n\n\n<p>\u4e3a\u4e86\u51c6\u786e\u5730\u786e\u8ba4\u6536\u5165\uff0c\u516c\u53f8\u5fc5\u987b\u6ce8\u610f\u8fd9\u4e94\u4e2a\u6b65\u9aa4\uff0c\u5e76\u6b63\u786e\u5730\u89e3\u91ca\u5b83\u4eec\u3002\u5e78\u8fd0\u7684\u662f\uff0cASC606\u5df2\u7ecf\u63cf\u8ff0\u4e86\u8fd9\u79cd\u65b9\u6cd5\uff0c\u5b83\u76f8\u5f53\u7b80\u5355\u6613\u61c2\u3002<\/p>\n\n\n\n<p>5\u4e2a\u6b65\u9aa4\u7684\u65b9\u6cd5\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>\u786e\u5b9a\u4e0e\u5ba2\u6237\u7684\u5408\u540c<\/li><li>\u786e\u5b9a\u5408\u540c\u4e2d\u7684\u5c65\u7ea6\u4e49\u52a1\uff08\u627f\u8bfa\uff09\u3002<\/li><li>\u786e\u5b9a\u4ea4\u6613\u4ef7\u683c<\/li><li>\u5c06\u4ea4\u6613\u4ef7\u683c\u5206\u914d\u7ed9\u5408\u540c\u4e2d\u7684\u5c65\u7ea6\u4e49\u52a1<\/li><li>\u5728\u62a5\u544a\u7ec4\u7ec7\u5c65\u884c\u7ee9\u6548\u4e49\u52a1\u65f6\uff08\u6216\u5f53\uff09\u786e\u8ba4\u6536\u5165\u3002<\/li><\/ol>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><a href=\"\/\/i1.wp.com\/tridenstechnology.com\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" data-id=\"7404\" src=\"https:\/\/tridenstechnology.com\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-1024x576.jpg\" alt=\"\" class=\"wp-image-7404\" srcset=\"https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-1024x576.jpg 1024w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-300x169.jpg 300w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-768x432.jpg 768w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-1536x864.jpg 1536w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/ASC-606-5-step-approach-scaled.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/figure>\n\n\n\n<p>\u6bcf\u4e2a\u6b65\u9aa4\u90fd\u6709\u4e0d\u540c\u7684\u5efa\u8bae\u3002\u5176\u80cc\u540e\u7684\u60f3\u6cd5\u662f\uff0c\u5982\u679c\u516c\u53f8\u9075\u5faa\u8fd9\u4e2a\u8fc7\u7a0b\uff0c\u4ed6\u4eec\u5e94\u8be5\u5bf9\u5176\u5b9e\u9645\u7684\u6536\u5165\u4ea7\u751f\u6709\u4e00\u4e2a\u6e05\u6670\u7684\u5370\u8c61\u3002\u6839\u636eASC606\uff0c\u516c\u53f8\u53ef\u4ee5\u5728\u5546\u54c1\u548c\u670d\u52a1\u8f6c\u79fb\u7ed9\u5ba2\u6237\u65f6\u786e\u8ba4\u6536\u5165\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-revenue-recognition-in-saas\">SaaS\u7684\u6536\u5165\u786e\u8ba4<\/h2>\n\n\n\n<p>\u6536\u5165\u786e\u8ba4\u662f\u4e00\u79cd\u9488\u5bf9\u5408\u540c\u548c\u9884\u4ed8\u6b3e\u9879\u7684\u4f1a\u8ba1\u65b9\u6cd5\uff0c\u5373\u5ba2\u6237\u5728\u5b9e\u9645\u6536\u5230\u6574\u4e2a\u670d\u52a1\u4e4b\u524d\u5c31\u5168\u989d\u4ed8\u6b3e\u7684\u60c5\u51b5\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4f60\u51fa\u552e\u4e00\u4e2a <a href=\"https:\/\/tridenstechnology.com\/selecting-a-suitable-billing-platform-for-your-saas-organization\/\" target=\"_blank\" rel=\"noreferrer noopener\">SaaS<\/a> \u4ea7\u54c1\uff0c\u4f60\u53ef\u80fd\u4f1a\u8ba9\u5ba2\u6237\u4e3a\u5e74\u5ea6\u5408\u540c\u9884\u4ed8\u8d39\u7528\uff0c\u5c3d\u7ba1\u4ed6\u4eec\u6309\u6708\u83b7\u5f97\u8be5\u5957\u9910\u7684\u670d\u52a1\u3002\u57fa\u672c\u4e0a\uff0c\u4f60\u5728\u8d5a\u5230\u94b1\u4e4b\u524d\u5c31\u5df2\u7ecf\u5f97\u5230\u4e86\u94b1\u3002\u8fd9\u4e0d\u662f\u5f88\u9177\u5417\uff1f<\/p>\n\n\n\n<p>\u6536\u5165\u786e\u8ba4\u89c4\u5b9a\uff0c\u867d\u7136\u4f60\u662f\u4e00\u6b21\u6027\u6536\u5230\u8fd9\u7b14\u6b3e\u9879\uff0c\u4f46\u4f60\u53ea\u80fd\u5206\u6b21\u8d5a\u53d6\u3002\u4f60\u5728\u63d0\u4f9b\u670d\u52a1\u548c\u5c65\u884c\u5408\u540c\u4e2d\u89c4\u5b9a\u7684\u4e49\u52a1\u65f6\u786e\u8ba4\u6536\u5165\u3002<\/p>\n\n\n\n<p>\u5bf9\u4e8e\u5404\u79cd\u89c4\u6a21\u7684\u516c\u53f8\u6765\u8bf4\uff0c\u6536\u5165\u786e\u8ba4\u662f\u4e00\u4e2a\u9700\u8981\u5b8c\u5168\u7406\u89e3\u7684\u91cd\u8981\u6982\u5ff5\u3002\u5bf9\u4f01\u4e1a\u6765\u8bf4\uff0c\u4ece\u6218\u7565\u4e0a\u770b\u6536\u5165\u786e\u8ba4\u653f\u7b56\u81f3\u5173\u91cd\u8981\uff0c\u4ee5\u786e\u4fdd\u5b83\u4eec\u73b0\u5728\u662f\u5408\u89c4\u7684\uff0c\u5e76\u6709\u5229\u4e8e\u5176\u672a\u6765\u7684\u878d\u8d44\u548c\u6269\u5f20\u76ee\u6807\u3002\u4e3a\u4e86\u8fd9\u4e2a\u76ee\u7684\uff0c\u5148\u8fdb\u7684 <a href=\"https:\/\/tridenstechnology.com\/what-is-billing-and-revenue-management-brm\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ba1\u8d39\u548c\u6536\u5165\u7ba1\u7406<\/a> \u8f6f\u4ef6\u5c06\u5e2e\u52a9\u4f60\u51c6\u786e\u5730\u5b89\u6392\u3001\u8ba1\u7b97\u548c\u5728\u8d22\u52a1\u62a5\u8868\u4e0a\u5448\u73b0\u6536\u5165\uff0c\u4f7f\u6536\u5165\u9884\u6d4b\u3001\u5206\u914d\u548c\u786e\u8ba4\u81ea\u52a8\u5316\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-to-do-next\">\u4e0b\u4e00\u6b65\u8be5\u600e\u4e48\u505a\uff1f<\/h2>\n\n\n\n<p>\u603b\u4e4b\uff0c\u6536\u5165\u7684\u6838\u7b97\u6709\u65f6\u53ef\u80fd\u5f88\u96be\u3002\u7136\u800c\uff0c\u6211\u4eec\u76f8\u4fe1\uff0c\u81ea\u52a8\u5316\u662f\u5173\u952e\u3002\u6536\u5165\u6838\u7b97\u7684\u53d8\u5316\u6b63\u65e5\u76ca\u4e34\u8fd1\u3002\u8fd9\u5c31\u662f\u4e3a\u4ec0\u4e48\u4f1a\u8ba1\/\u8d26\u5355\u5e73\u53f0\u6b63\u6210\u4e3a\u8d8a\u6765\u8d8a\u591a\u4f01\u4e1a\u7684\u5fc5\u9700\u54c1\u3002\u4e00\u4e2a\u6709\u6548\u7684\u4f1a\u8ba1\u7cfb\u7edf\u751a\u81f3\u53ef\u4ee5\u7b80\u5316\u6700\u56f0\u96be\u7684\u8d22\u52a1\u6d41\u7a0b\uff0c\u5982\u6536\u5165\u786e\u8ba4\uff0c\u8fd9\u662f\u4e00\u4e2a\u4e8b\u5b9e\u3002<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><a href=\"\/\/i1.wp.com\/tridenstechnology.com\/wp-content\/uploads\/2021\/09\/Recognition-revenue-platform.jpg\"><img decoding=\"async\" width=\"1024\" height=\"490\" data-id=\"7401\" src=\"https:\/\/tridenstechnology.com\/wp-content\/uploads\/2021\/09\/Recognition-revenue-platform-1024x490.jpg\" alt=\"\" class=\"wp-image-7401\" srcset=\"https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/Recognition-revenue-platform-1024x490.jpg 1024w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/Recognition-revenue-platform-300x143.jpg 300w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/Recognition-revenue-platform-768x367.jpg 768w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/Recognition-revenue-platform-1536x735.jpg 1536w, https:\/\/d2xqcz296oofyv.cloudfront.net\/wp-content\/uploads\/2021\/09\/Recognition-revenue-platform.jpg 1907w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/figure>\n\n\n\n<p>\u4e00\u65e6\u4f60\u7684\u4e1a\u52a1\u653f\u7b56\u5f15\u5165\u590d\u6742\u7684\u4f1a\u8ba1\uff0c\u4f60\u5c06\u5f00\u59cb\u5bfb\u627e\u4e00\u4e2a\u5e73\u53f0\u6765\u5e2e\u52a9\u4f60\u7ba1\u7406\u3002\u5982\u679c\u4f60\u6b63\u5728\u5bfb\u627e\u4e00\u4e2a\u80fd\u591f\u81ea\u52a8\u5e2e\u52a9\u4f60\u8ddf\u8e2a\u6536\u5165\u7684\u4f1a\u8ba1\u89e3\u51b3\u65b9\u6848\uff0c\u6700\u597d\u770b\u770b <strong>Tridens Monetization<\/strong> <a href=\"https:\/\/tridenstechnology.com\/monetization\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ba1\u8d39\u8f6f\u4ef6<\/a>.<\/p>\n\n\n\n<p>\u60f3\u83b7\u5f97\u66f4\u591a\u5173\u4e8e\u6211\u4eec\u89e3\u51b3\u65b9\u6848\u7684\u4fe1\u606f\uff1f\u8bf7\u5728\u4e0b\u9762\u7559\u8a00\u6216&nbsp;<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>In the past few years, revenue recognition has become a hot topic. You might hear of it, and you know you need to follow it, but you aren\u2019t exactly sure what it is&#8230; No worry, this article will help you understand the basic concepts of revenue recognition, along with its principles and rules for recognizing&hellip;<\/p>","protected":false},"author":9,"featured_media":7405,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168],"tags":[],"class_list":["post-7287","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 v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Revenue Recognition Principle Simplified - Tridens<\/title>\n<meta name=\"description\" content=\"This article will help you understand the basic concepts of revenue recognition, along with its 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