2. 可变对价的估计企业与客户的合同中约定的对价金额可能会因折扣、价格

2. Estimation of variable consideration The <br>amount of consideration agreed in the contract between the enterprise and the customer may change due to factors such as discounts, price discounts, rebates, refunds and other factors. At present, when most e-commerce platform companies sell products online, they will adopt many promotional methods such as rebates, membership points rewards, coupons, discounts, full gifts, etc. to attract customers. <br>Take member points rewards as an example. It means that e-commerce platform companies will give points rewards based on a certain percentage of the customer's consumption amount when selling goods or providing labor services. Customers cannot use this purchase of goods, only when the points reach a certain value. In the future purchase of goods or services, the amount can be deducted according to a certain percentage or be exchanged for free of charge in order to expand the purpose of later sales. Under the new income standards, member point rewards are regarded as additional purchase options. The relevant provisions of the relevant regulations "for sales with additional purchase options attached to customers", companies should analyze and determine whether the option provides customers with a substantive right . Where an enterprise provides substantive rights, it shall be treated as a single performance obligation, and the transaction price shall be allocated to the performance obligation in accordance with the new standards, and the corresponding confirmation shall be confirmed when the customer exercises the purchase option in the future to obtain control of the relevant product (or service) or when the option expires Income. The specific accounting treatment needs to be considered according to the circumstances: when there is no need to consume to obtain points, the company recognizes liabilities and sales expenses according to the fair value of the points and the estimated exchange rate, and when using the points, the fair value of the points is used to offset the liabilities; when the points need to be passed When the consumption is obtained and the points can be used to deduct the purchase price in this consumption, the company can treat it as a sales discount and confirm the income according to the actual payment amount; when the points need to be obtained through consumption and the points cannot be used for this consumption to deduct the purchase price At the time, the price obtained from the sale should be allocated between the sales and service income and the value of the points, which is regarded as a single performance obligation. The value corresponding to the points is recognized as deferred income, and the remaining part is recognized as sales revenue. , And then transfer deferred income to sales income when using points.

2. Estimates of variable parity<br>The amount agreed in the contract between the business and the customer may vary depending on such factors as discounts, price discounts, rebates, refunds, etc. At present, most e-commerce platform enterprises sell goods online, will take many promotional methods such as rebates, loyalty awards, coupons, discounts, full gifts, etc. to attract customers.<br>Take the member points reward as an example, it refers to the e-commerce platform enterprises in the sale of goods or the provision of labor services according to a certain proportion of customer consumption amount to give points reward, customers can not be used in this purchase of goods, only when the points reach a certain value can be in the subsequent purchase of goods or services in accordance with a certain percentage of the amount of deduction or free exchange of goods or services, in order to expand the purpose of post-sales. Under the new revenue guidelines, the Member Points Award is considered an additional purchase option, and the relevant provisions of the company should analyze and determine whether the option provides a substantial right to the customer "for the sale of additional purchase options attached to the customer". Where an enterprise provides substantive rights, it shall, as a single performance obligation, allocate the transaction price to the performance obligation in accordance with the provisions of the new guidelines, and confirm the corresponding income when the customer exercises the right of purchase option to acquire control of the relevant goods (or services) in the future or when the option expires. Its specific accounting processing needs to be considered in sub-cases: when consumption is not required to obtain points, the enterprise recognizes the liability and sales expenses according to the fair value of the points and the expected exchange rate, and deducts the liabilities according to the fair value of the points when using the points; The price obtained from this sale shall be distributed between the sales and service income and the value of the points, i.e. as a single performance obligation, the value portion corresponding to the points shall be recognized as deferred earnings, the remainder shall be recognized as sales revenue, and the deferred proceeds shall be transferred to the sales revenue when the points are used.

2. estimation of variable consideration<br>The consideration amount agreed in the contract between the enterprise and the customer may change due to discount, price discount, rebate, refund and other factors. At present, most e-commerce platform enterprises will take many promotion methods such as rebate, member points reward, coupons, discounts, full gifts to attract customers.<br>For example, the reward of membership points refers to the point reward given by e-commerce platform enterprises according to a certain proportion of the customer's consumption amount when selling goods or providing services. Customers cannot use them in the purchase of goods. Only when the points reach a certain value, can they deduct the amount according to a certain proportion or exchange goods or services for free in the subsequent purchase of goods or services, To expand the purpose of later sales. Under the new income criterion, the bonus of member points is regarded as an additional option of purchase. The relevant provisions of the reward are "for sales with additional purchase options of customers". Enterprises should analyze and judge whether the option provides a substantive right to customers. If an enterprise provides substantive rights, it shall, as a single performance obligation, apportion the transaction price to the performance obligation in accordance with the new standards, and recognize the corresponding income when the customer exercises the right of purchase option to obtain the control over the relevant goods (or services) or the option fails. The specific accounting treatment needs to be considered according to the situation: when the consumption is not required to obtain the points, the enterprise confirms the liabilities and sales expenses according to the fair value of the points and the expected exchange rate, and offsets the liabilities according to the fair value of the points when using the points; when the points need to be obtained through consumption and the purchase price can be deducted by the points in this consumption, the enterprise can be regarded as the sales discount In principle, revenue is recognized according to the actual collection amount; when the points need to be obtained through consumption and can not be deducted in this consumption, the price obtained from this sale shall be distributed between the sales and service income and the integral value, which means that it is regarded as a single obligation to perform the contract, and the value part corresponding to the points is recognized as deferred income, and the rest is recognized as sales revenue Enter, and then transfer the deferred income into sales income when using the integral.<br>