Principal versus Agent
举例:比如代理按照3%收佣金commission,企业卖东西,售价是1000;那么站在agent的角度记账
Dr bank 1000
Cr commission revenue 30
Cr payable 970(替车企收的钱还要还给车企)
站在principle角度记账
Dr TR 970
Dr expense 30(让4S帮我们销售给他们的销售费用)
Cr revenue 1000
• Indicators that an entity controls the goods or services and therefore is classified as a principal include:
Ø The entity is primarily responsible for fulfilling the promise to provide the specified good or service;
Ø The entity has inventory risk; and
Ø The entity has discretion in establishing the price for the specified good or service.
• 表明企业控制货物或服务包括:
Ø 该企业主要负责履行提供指定商品或服务的承诺;
Ø 企业存在存货风险;和
Ø 企业在确定特定商品或服务的价格时拥有自由裁量权。
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