① New contract
(1) can clearly distinguish
Transferred goods and untransferred goods can clearly distinguish
(untransferred goods = unfulfilled goods + new products)
(2) reflects the separate selling price
new goods reflect the separate selling price, ≈market price .
(The normal adjustment of the selling price due to market changes, sales expenses, etc. is also regarded as reflecting the separate selling price.)
(3) New contract, no account is made
original contract remains unchanged,
contract change part = new product part = new contract ,
new contract will not be made, and accounts will be made when performing the contract in the future.
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(If there are new products, the original contract remains unchanged, the contract change part = new products.
If there are no new products, the original contract is terminated, the contract change part = some products that have not fulfilled.)
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②merge into a new contract
②merge into a new contract
htt ml3 (1) can clearly distinguish
transfered goods from untransferred goods.
(2) does not reflect the separate selling price
new products do not reflect the separate selling price, ＜＜market price .
(New products are much smaller than the market price, indicating that the original contract has defects in the goods transferred, and the price reduction of new products for a single customer is a compensation.)
(3) merged into a new contract, weighted average unit price
original contract was terminated,
contract change part = original contract not fulfilled part + new product part = merged into a new contract
unit price becomes weighted average unit price
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③ original contract component
(1) It is not clear that
Transferred goods and untransfered goods cannot be clearly distinguished
(2) The original contract component, revaluation of performance progress
Contract change part = Original contract + new product part = original contract component
Revaluation of performance progress, adjust current income , the difference is too small, and it is not traceable to adjustment, generally the construction industry.
Debit: Main business income
Credit: Contract settlement
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