ACCA-FR-委托和代理的知识点

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。