T**********s
发帖数: 1391 | 1 比如说，客户花了60元买了一张100元的gift card，
我该怎么写J/E呢？
比如: dr. Cash 60
Cash short/over 40
cr. gift card outstanding 100
还是有其他更靠普的写法？ |
p**z
发帖数: 1311 | 2 where's your revenue?
i think you would earn a % of the gift card (based on your historical
redemption rate or something)
btw, cash over/short 不是一个account
cash 100
unearned rev 5
revenue 95
我也是猜的 |
c******u
发帖数: 79 | 3 upstairs works with KPMG? |
j*********g
发帖数: 1273 | 4 wat kind of gift card is it? like a gap banana republic card? will it expire
? if not, then should be as following:
dr. restricted cash (giftcard) 100
cr. cash 60
cr. misc income 40
【在 T**********s 的大作中提到】
: 比如说，客户花了60元买了一张100元的gift card，
: 我该怎么写J/E呢？
: 比如: dr. Cash 60
: Cash short/over 40
: cr. gift card outstanding 100
: 还是有其他更靠普的写法？
|
c*******n
发帖数: 913 | 5 我是这么认为的：
Gift Card sales 是没有最终实现revenue呢，因为你还欠人家东西呢。
DR. CR.
Cash: $60
Unrealized Discount Given*: $40
Unearned Income:
(Gift Card Outstanding) $100
那什么时候实现income和discount expenses呢?
当然是顾客用gift card买东西的时候了。
假设顾客用了gift card买了80块的东西，
这个时候的分录就是
1.
DR. CR.
Discount Expenses*: $32
Unrealized Discount Given*: $32
2.
Unearned Income/
(Gift Card Outstanding): $80
Sales: $80
|
c*******n
发帖数: 913 | |
T**********s
发帖数: 1391 | 7 不是吧，gift card是一种liability
【在 p**z 的大作中提到】
: where's your revenue?
: i think you would earn a % of the gift card (based on your historical
: redemption rate or something)
: btw, cash over/short 不是一个account
: cash 100
: unearned rev 5
: revenue 95
: 我也是猜的
|
T**********s
发帖数: 1391 | 8 怪我没有说清楚，我帮一个餐馆做PT的bookkeeping
是他们issue出去的gift card
我后来想想，应该是：
DR: Cash 60
DR: Sales discount 40
CR: Gift Card Outstanding 100
expire
【在 j*********g 的大作中提到】
: wat kind of gift card is it? like a gap banana republic card? will it expire
: ? if not, then should be as following:
: dr. restricted cash (giftcard) 100
: cr. cash 60
: cr. misc income 40
|
T**********s
发帖数: 1391 | 9 恩，我跟你的看法一样，觉得这个应该是liability而不是income
当买家来redeem gift card的时候，我觉得应该是：
Dr. Gift card outstanding 100
Cr. Sales Revenue 100
Dr. COGS 80
Cr. Inventory 80
(如果卖掉的实物是价值80元的话)
【在 c*******n 的大作中提到】
: 我是这么认为的：
: Gift Card sales 是没有最终实现revenue呢，因为你还欠人家东西呢。
:
: DR. CR.
: Cash: $60
: Unrealized Discount Given*: $40
: Unearned Income:
: (Gift Card Outstanding) $100
: 那什么时候实现income和discount expenses呢?
: 当然是顾客用gift card买东西的时候了。
|
p**z
发帖数: 1311 | 10 我怎么觉得你卖gift card出去就可以recognize revenue了
不过也没那么讲究 我觉得你的靠谱
回斑竹:不是毕马威滴... |
|
|
T**********s
发帖数: 1391 | 11 卖gift card出去是不赚钱的，而且有时是亏钱的，如果卖的时候有折扣的话。
我觉得就是跟顾客借钱花，到时候再以实物的形式还给客户。
【在 p**z 的大作中提到】
: 我怎么觉得你卖gift card出去就可以recognize revenue了
: 不过也没那么讲究 我觉得你的靠谱
: 回斑竹:不是毕马威滴...
|
R*********4
发帖数: 27 | 12 Agree with pzgz, you can record some revenue when company sold the gift card
-- a % of gift card amount based on historical pattern, meanwhile record
allowance (ie. forfeiture rate). First of all, make sure your company uses
GAAP accounting, not other comprehensive basis of accounting. Otherwise, it
is totally different story.
My understanding on revenue recognition is that FASB is not clear on this
topic, although they recently issued some standards on this area. Usually,
we will consider GAAP revenue recognition based on SAB 104.
When a company record recognition, 4 criteria must be met:
1. Have economic substance -- gift card
2. Delivered -- sold to customer
3. Collectible -- Cash received
4. Selling price is fixed or determinable -- $100
Whether company make money on the gift card is irrelevant to record revenue.
Hope these help. |
c***n
发帖数: 739 | 13 关键在于你虽然收到了cash,可你并没有提供相关的服务。你说的recognition是在提供
服务的基
础上来确认收入的。所以现阶段，我觉得只能作为债务
gift card
record
uses
Otherwise, it
this
Usually,
【在 R*********4 的大作中提到】
: Agree with pzgz, you can record some revenue when company sold the gift card
: -- a % of gift card amount based on historical pattern, meanwhile record
: allowance (ie. forfeiture rate). First of all, make sure your company uses
: GAAP accounting, not other comprehensive basis of accounting. Otherwise, it
: is totally different story.
: My understanding on revenue recognition is that FASB is not clear on this
: topic, although they recently issued some standards on this area. Usually,
: we will consider GAAP revenue recognition based on SAB 104.
: When a company record recognition, 4 criteria must be met:
: 1. Have economic substance -- gift card
|
T**********s
发帖数: 1391 | 14 re
我同意你的说法
gift card不是产品，是迷你额的贷款，要还的
【在 c***n 的大作中提到】
: 关键在于你虽然收到了cash,可你并没有提供相关的服务。你说的recognition是在提供
: 服务的基
: 础上来确认收入的。所以现阶段，我觉得只能作为债务
:
: gift card
: record
: uses
: Otherwise, it
: this
: Usually,
|
R*********4
发帖数: 27 | 15 Recognize "some revenue" because when gift card was sold, company has no
control of how and when customer use it.("ie. risk and title has transferred
") For example, if one lose the gift card, company need not perform any
service in the future. May book some liab. if subject to refund or similar "
warranty" term. |
T**********s
发帖数: 1391 | 16 我是这样认为的，顾客如果掉了gift card，根据协议，
他可以要求replace，或者就算作是他自己损失，放弃了这个权利。
unearned revenue是一种liability, 是要后续付出服务或者提供产品的
只有在顾客redeem卡的时候你才能够recognize revenue,
因为卖出了实物或者提供了服务，你才有了支出，matching principle
transferred
"
【在 R*********4 的大作中提到】
: Recognize "some revenue" because when gift card was sold, company has no
: control of how and when customer use it.("ie. risk and title has transferred
: ") For example, if one lose the gift card, company need not perform any
: service in the future. May book some liab. if subject to refund or similar "
: warranty" term.
|
R*********4
发帖数: 27 | 17 Good points -- service performed and matching principle.
I think this is not a 0% or 100% of revenue recognition problem. I am
thinking that company may record "some" revenue in this range, say 10 - 15%
of card face value based on historical trend or pattern.
Actually, there is some costs in associated with the gift card. For example,
design of the card, producing costs, etc. Maybe company use cost recovery
method to recognize some revenue, and book rest of them as liab. |
d*****y
发帖数: 178 | 18 这个对头
【在 T**********s 的大作中提到】
: 怪我没有说清楚，我帮一个餐馆做PT的bookkeeping
: 是他们issue出去的gift card
: 我后来想想，应该是：
: DR: Cash 60
: DR: Sales discount 40
: CR: Gift Card Outstanding 100
:
: expire
|
