11.3 Cut-off test of main business revenue在线视频

同学们 大家好
Hello, everyone

今天我们要学习的内容
Today we are going to learn about

是主营业务收入的截止测试
the cut-off test of revenue

对主营业务收入实施截止测试
he main purpose of the cut-off test on the revenue is

其主要目的在于确定被审计单位
to determine whether the accounting record

主营业务收入的会计记录归属期是否正确
attribution period of the revenue of the auditee is correct

应记入本期或下期的主营业务收入
and whether the revenue that should be recorded in the current period or the next period

是否被推迟至下期或提前至本期
is postponed to the next period or advanced to the current period

我国《企业会计准则―基本准则》规定
China's “Accounting standards for business enterprises - Basic Standards” stipulates that

企业对于已经发生的交易或者事项
enterprises should recognize

应当及时进行会计确认 计量和报告
measure and report the transactions or events that have occurred in a timely manner

不得提前或者延后
without advance or delay

并规定收入只有在经济利益很可能流入
and that revenue can only be recognized when the inflow of economic benefits is likely

从而导致企业资产增加或者负债减少
to lead to the increase of assets or decrease of liabilities of enterprises

并且经济利益的流入能够可靠计量时
and the inflow of economic benefits

才能予以确认
can be reliably measured

据此注册会计师在审计中应该注意把握
According to this, certified public accountants should pay attention to

三个与主营业务收入确认有着密切关系的日期
three dates closely related to the recognition of revenue in audit

一 是发票开具日期或者收款日期
one is the date of invoice or collection

二 是记账日期
the other is the date of accounting

三 是发货日期
the third is the date of delivery

这里的发票开具日期是指
Here, the invoice issuing date refers to

开具增值税专用发票或普通发票的日期
the date when the special VAT invoice or ordinary invoice is issued

记账日期是指被审计单位
Bookkeeping date refers to the date

确认主营业务收入实现
when the auditee recognizes the realization of the revenue

并将该笔经济业务记入主营业务收入
and records the economic business

账户的日期
into the revenue account

发货日期是指仓库开具出库单
Delivery date refers to the date when the warehouse issues the delivery order

并发出库存商品的日期
and issues the inventory goods

如果是服务业则是提供劳务的日期
If it is a service industry

检查三者是否归属于同一适当会计期间
it is the date of providing services

是主营业务收入截止测试的关键所在
It is the key to check whether the three belong to the same appropriate accounting period

围绕上述三个重要日期
Around the above three important dates

在审计实务中
in the audit practice

注册会计师可以考虑选择三条审计路线
certified public accountants can consider three audit routes

实施主营业务收入的截止测试
to implement the cut-off test of revenue

一是以账簿记录为起点
First, it starts with account books

从资产负债表日前后若干天的账簿记录
From the account book records of several days before and after the balance sheet date

查至记账凭证 检查发票存根与发运凭证
to the bookkeeping voucher, check the invoice stub and shipping voucher

目的是证实已入账收入是否在同一期间
so as to confirm whether the recorded revenue is in the same period

已开具发票并发货有无多记收入
and whether the invoice has been issued and the shipment has any extra revenue

这种方法的优点是比较直观
The advantage of this method is that it is more intuitive

容易追查至相关凭证记录
easy to trace to the relevant voucher records

以确定其是否应在本期确认收入
to determine whether it should recognize revenue in the current period

特别是在连续审计两个以上会计期间时
especially in the continuous audit of more than two accounting periods

检查跨期收入十分便捷
it is very convenient to check the cross period revenue

可以提高审计效率
which can improve the audit efficiency

缺点是缺乏全面性和连贯性
The disadvantage is the lack of comprehensiveness and consistency

只能查多记无法查漏记
so we can only check multiple records but not missed records

尤其是当本期漏记收入延至下期
Especially when the current period's missed records are extended to the next period

而审计时被审计单位尚未及时登账时
and the audited unit has not yet recorded the accounts in time when auditing

不易发现应记入而未记入报告期收入的情况
it is not easy to find the situation that the accounts should be recorded but not recorded in the report period's income

因此使用这种方法主要是为了防止多计收入
Therefore, this method is mainly used to prevent the over counting of income

二 是以销售发票为起点
Second, take the sales invoice as the starting point

从资产负债表日前后若干天的发票存根
Check the invoice stub of several days before and after the balance sheet date

查至发运凭证与账簿记录
to the shipping voucher and account book record

确定已开具发票的货物是否已发货
to determine whether the goods invoiced have been shipped

并于同一会计期间确认收入
and confirm the revenue in the same accounting period

具体的做法是抽取若干张在资产负债表日
The specific method is to extract several stubs of sales invoices issued

前后开具的销售发票的存根
before and after the balance sheet date

追查至发运凭证和账簿记录
and trace them to the shipping documents and account books

查明有无漏记收入现象
to find out whether there is any phenomenon of missing revenue

这种方法也有其优缺点
This method also has its advantages and disadvantages

优点是较全面 连贯
the advantages are more comprehensive, coherent

容易发现漏记的收入
easy to find missing revenue

缺点是较费时费力
the disadvantages are more time-consuming and laborious

有时难以查找相应的发货及账簿记录
sometimes it is difficult to find the corresponding shipping and account book records

而且不易发现多记的收入
and it is not easy to find more recorded revenue

使用该方法时应注意两点
When using this method, two points should be paid attention to

一 相应的发运凭证是否齐全
first, whether the corresponding shipping documents are complete

特别应注意有无报告期内已作收入
especially whether there is any income made in the reporting period

而下期期初用红字冲回
and the red ink is used to offset back at the beginning of the next period

并且无发货 收货记录
and there is no record of shipping and receiving

以此来调节前后期利润的情况
so as to adjust the profits of the previous and subsequent periods

二 被审计单位的发票存根是否已全部提供
secondly,check whether the invoice stubs of the audited unit have been provided

有无隐瞒
and concealed

为此应查看被审计单位的发票领购簿
For this reason, check the invoice purchasing book of the audited unit

尤其应关注普通发票的领购和使用情况
especially pay attention to the purchasing and use of ordinary invoices

因此使用这种方法主要是为了防止少计收入
Therefore, this method is mainly used to prevent undercounting of income

三 是以发运凭证为起点
Third, take shipping documents as the starting point

从资产负债表日前后若干天的发运凭证
Check the invoice issuance

查至发票开具情况与账簿记录
and account book records from the shipping documents of several days before and after the balance sheet date

确定主营业务收入是否已记入恰当的会计期间
to determine whether the revenue has been recorded in the appropriate accounting period

该方法的优缺点与方法二相同
The advantages and disadvantages of this method are the same as that of method 2

具体操作中还应考虑被审计单位的会计政策
We should also consider the accounting policies of the audited unit

才能做到恰如其分的处理
in order to deal with it properly

因此使用这种方法主要也是为了防止少计收入
Therefore, the main purpose of using this method is to prevent undercounting income

上述三条审计路线在实务中均被广泛采用
These three audit routes are widely used in practice

由于被审计单位的具体情况各异
Due to the different specific situations of the audited units

管理层意图各不相同
and the different intentions of the management

有的为了想办法完成利润目标 承包指标
some may accrue more income in order to find ways to achieve profit objectives, contract indicators

更多地享受税收等优惠政策
enjoy more preferential policies such as tax and facilitate fund-raising

便于筹资等目的 可能会多计收入
For the purpose of financing, etc., income may be increased

有的则为了以丰补歉 留有余地
some have left room to make up for their mistakes

推迟缴税时间等目的而少计收入
to reduce income for the purpose of delaying the time of tax payment, etc

因此为提高审计效率
Therefore, in order to improve audit efficiency

注册会计师应当凭借专业经验
certified public accountants should make a correct judgment

和所掌握的信息 资料做出正确判断
based on their professional experience and information

选择其中的一条或两条审计路线
and choose one or two audit routes

实施更有效的收入截止测试
to implement more effective income cut-off test

本节内容是关于主营业务收入的截止测试
This section is about the cut-off test of revenue

同学们需重点关注
Students need to focus on

与主营业务收入确认有关的三个日期
the three dates related to the confirmation of revenue

和围绕这三个日期设计的审计路线
and the audit route designed around these three dates

谢谢大家
Thank you