编辑控技痒之作：美国会计准则:软件行业收入确认

流风回雪

这是我从网上搜到，一条条对照粘贴的。修了个别字句，改了个bug。

US GAAP: Software industry revenue recognition

美国会计准则:软件行业收入确认

1.       Relevant financialstandards

1. 相关会计准则

1)      Accounting StandardCodifications 985-605 Software Revenue Recognition

1）会计准则汇编985-605 软件收入确认

  2)  AccountingStandard Codifications 605-35 Construction-type and Production-type contract

2）会计准则汇编 605-35建造合同和生产合同

2.       Summary

2. 概述

Softwareindustry-specific revenue recognition US GAAP (formerly SOP 97-2) covers almostall sections of revenue recognition: product, service, multiple-element and contractingand very detailed business practices inside each section. Meanwhile, SOP 97-2had significant influence over SAB Topic 13, which applies to all US publiccompanies. Therefore I consider it worthwhile for folks interested in USrevenue recognition field to spend some time study it, even if the industry youare in is far away from software industry.

美国会计准则中，软件行业收入确认(这里指前SOP 97-2)包括了收入确认的各主要要素：销售产品收入，提供劳务收入，多会计单元交易，及建造合同，还对各具体案例给出详细解释。同时，SOP 97-2对SEC的SAB T13 （这可是所有上市公司都用的呢！）有着重要影响。

因此我认为，对美国准则收入确认有兴趣的孩纸们，无论你的行业距离软件业有多么远，你都值得花时间学学它。

Softwarearrangement range from those that provide single software produce to those thatrequire significant production, modification, or customization in addition todelivery of software. In US GAAP, specifically ASC 985-605 (formerly SOP 97-2),different accounting treatments are defined for software arrangements ofdifferent characteristics and scope.

软件交易范围很广，从出售单一软件，到进行大量的生产、修改和定制，都能包括。在美国会计准则（ASC 985-605，原SOP 97-2)中，对不同软件交易的会计处理都有规定。

Below I summarizethe rules at the section level. If anyone is interested in detailedbusiness practice level, discussion is welcome. (P.S. I'll try to publisha Chineses version over the weekend.)

下面我在准则层面总结其规则。如有童鞋对详细的实务操作有兴趣，欢迎讨论。噢，这周末我尽量出个中文版。

3.       Arrangements requiringsignificant  production, modification, or customization of thesoftware

3. 需要进行大量的生产，修改和定制的软件交易

In suchcircumstances, contract accounting applies. That is, the entire arrangementshall be accounted for in accordance to Sub 605-35, Construction-type andProduction-type Contracts.

这种情况适用建造合同准则，即，整个交易都适用ASC605-35，建造合同和生产合同。

Incontract accounting, percentage-of-completion method is considered preferableas an accounting policy in circumstances where reasonably dependable estimates(of the extent of progress toward completion, contract revenue and contractcosts) can be made and in which the following conditions exist:

ASC605-35要求：当合同的完工进度、合同收入和合同成本能够可靠估计并满足以下条件时，应采用完工百分比法计量：

1)      Contracts executed by theparties normally include provisions that clearly specify the enforceable rightsregarding goods or services to be provided and received, the consideration tobe exchanged, and the manner and terms of settlement.

1） 合同应明确规定买卖双方的权利，如交换的货物、服务，报酬，及结算方式和时间。

2)      The buyer can be expected tosatisfy all obligations under the contract.

2）预期买方将履行所有相应义务。

3)      The contractor can be expectedto perform all contractual obligations.

3） 预期卖方将履行所有相应义务。

Otherwise, thecompleted-contract method is preferable.

    否则，更适用完工合同法。

4.       Arrangements not requiringsignificant  production, modification, or customization of thesoftware

4. 不需要进行大量的生产，修改和定制的软件交易

1)      General rule of revenuerecognition for one unit of accounting (which was adopted by SAB Topic 13 andapplies to all public companies):

1) 会计单元收入确认的基本原则（被SAB T13采纳，适用于所有上市公司）：

       Revenueshall be recognized when all of the following criteria are met:

只有当以下所有条件满足时才能确认收入：

A.     Persuasive evidence of anarrangement exists

A.    交易切实存在

            Theeffective evidence to document the transaction should be what is used duringthe customary business practice of the vendor.

交易切实存在的证据以该企业在运营中的惯例为准。

B.     Delivery has occurred.

B.产品已经送达

     When and howthis criterion is satisfied under different methods of software deliveries isdiscussed in 985-605-25.

ASC 985-605-25中详细讨论了各种软件产品发送方式何时、怎样才算满足“产品送达”标准。

C.     The vendor’s fee is fixed ordeterminable and collectability is probable.

C. 产品价格已定或可确定，同时款项很可能收回。

       Whatworth mentioning here is the circumstances of extended payment terms. Because asoftware product’s continuing value may be reduced due to subsequentintroduction of enhanced products, any extended payment terms in a softwarelicensing arrangement may indicate that the fee is not fixed or determinable.Further, if payment of significant portion of licensing fee is not due untilafter expiration or more than 12 months after delivery, the licensing fee shallbe presumed not to be fixed or determinable, unless the presumption is overcomeby evidence.

软件销售可以延期收款。软件如有更新换代，已售软件产品的长期价值就很可能降低，这时，延期收款可能表明产品价格未定或不可确定。更进一步说，如果某软件交易的主要大部分款项的付款期限超过该软件有效期或超过产品送达后的12个月，则可推定该产品价格未定或不可确定，除非有确凿证据证明并非如此。

（更简洁的翻译：更好更便宜的软件出来了，你这没收完钱的人家给你断供，咋滴吧，确认收入时要不要先考虑清楚？）

2)      Arrangements with multipleelements

2) 多会计单元交易

A.     If VSOE (vendor-specificobjective evidence) of fair value exists for all the elements, the totalarrangement fee shall be allocated to each element based on VSOE, with thegeneral rule of revenue recognition applied to each element separately.

A. 如果所有会计单元的VSOE (卖方特定客观证据)公允价值都存在，应根据VSOE将交易收入分配到各单元，根据会计单元收入确认的基本原则分别确认收入。

B.     If VSOE (vendor-specificobjective evidence) of fair value do not exist for all the elements, allrevenue recognitions shall be deferred until the earlier when sufficient VSOEdoes exist or when all elements have been delivered, except in circumstances asbelow:

B. 如果不是所有会计单元的VSOE (卖方特定客观证据)公允价值都存在，所有交易的收入都应递延，直到所有会计单元的VSOE公允价值存在，或所有单元都完成发货（以孰早为准）。以下是例外情况：

a)      If VSOE exists for allundelivered elements, residual method shall apply: Total VSOE fair value of theundelivered elements is deferred, and the difference between total arrangementfee and the amount deferred is recognized as revenue related to the deliveredelements (assuming all recognition criteria are met).

a)      如果所有未发送单元的VSOE都存在，则应采用剩余法：各未发送单元的VSOE之和要递延，把交易整体收入与递延收入之差确认为已发送单元的对应收入（假设其它确认条件已经满足）。

（原翻译说的不是差，是和，是和呀……）

b)      If the only undelivered elementis postcontract customer support, the entire arrangement fee shall berecognized ratably.

b） 如果未发送单元只剩下售后支撑，整体交易收入应根据售后支撑的提供方式分步确认。

（都知道售后支撑咋做吧？7*24小时热线，远程桌面，派帅哥现场修复bug等等……）

c）  If the only undelivered element is services that do not qualify forcontract accounting, the entire arrangement fee shall be recognized over theperiod. (More details as in paragraph C).

c)      如果未发送单元只剩下不能适用建造合同准则的服务，整体交易收入应根据服务提供方式确认（具体细节见C）。

            d)If the arrangement is in substance a subscription (e.g. unspecified additionalsoftware product), the entire fee shall be recognized ratably.

d) 如果该交易实质上只是一种订阅（例如，没说还要别的软件产品），整体交易收入应分期确认。

C.     Arrangements including serviceelements which do not qualify for contract accounting

C.交易中包括不适用建造合同准则的服务：

a)      For a service element to beaccounted for as an unit of accounting (a separate element, all of thefollowing conditions must be met:

a)      只有满足以下所有条件，才能将交易元素作为一个单独的会计单元：

I)                   The general requirement forrevenue allocation: sufficient VSOE of fair value exists.

I) 收入分配的基本条件：各会计单元的VSOE公允价值存在。

II)                 The service is not essential tothe functionality of any other elements of the arrangement.

II)服务，对交易中其他会计单元的功能实现没有关键性影响。

             Hence,service of significant  production, modification, or customization ofthe software would never qualify as a separate element.

因此，需要进行大量的生产、修改和定制的软件交易中的服务元素，不可能满足这一条件。

III)               The service is statedseparately and have any of the following characteristics

III)             服务元素在合同中单独列示，并具有以下任一特征：

i.                    The service is available fromother vendors.

i. 其他供应商也能提供该项服务。

                     

ii.  The service does not carry a significant degreeof risk or unique acceptance criteria.

ii. 该项服务没有显著风险或特别的接受条件。

iii.The software vendor is an experienced provider of the service.

iii.卖方是一家有经验的服务供应商。

iv.The vendor is providing primarily implementation services, suchas implementation planning, loading of software, training of customerpersonnel, data conversion, building simple interfaces, running test data, andassisting in the development and documentation of procedures.

iv. 卖方所提供的主要是安装启用服务，如上线计划，软件上线，培训客户，数据割接，建立简单的接口，运行测试数据，及协助建立、记载流程步骤。

v.Customer personnel are dedicated to participate in the servicebeing performed.

   v. 客户方有指定人员参与该服务的实施。

           b)If VSOE of fair value does not exist and the only undelivered element isservices that do not qualify for contract accounting, the entire arrangementfee shall be recognized as the services are performed. If no pattern ofperformance is discernible, the entire arrangement fee shall be recognized on astraight-line basis over the period during which the services are performed.

b) 如果不是所有单元的VSOE公允价值都存在并且未发送单元只剩下不适用建造合同准则的服务，整体交易收入应根据服务提供方式确认。如果服务提供方式不确定，整体交易收入应按直线方式在服务提供期间分期确认。