注册会计师-会计第1页第03讲合同成本、特殊交易的会计处理以及费用、利润的核算考点二：合同成本Contractcost（一）合同履约成本Contractperformancecost企业为履行合同发生的成本，属于存货、固定资产、无形资产等规范范围的，应当按照相关准则规范进行会计处理；Ifthecostincurredbyenterprisetoperformcontractbelongstothescopeofinventory,fixedassetsandintangibleassetsetc.standards,theenterpriseshallconductaccountingtreatmentaccordingtotherelevantstandards.不属于其他企业会计准则规范范围且同时满足下列条件的，应当作为合同履约成本确认为一项资产：Ifitdoesn’tbelongtothescopeofotheraccountingstandardsforbusinessenterprisesandthefollowingconditionsaresatisfiedatthesametime,itshallberecognizedasanassetforthecontractperformancecost:（1）该成本与一份当前或预期取得的合同直接相关，包括直接人工、直接材料、制造费用（或类似费用）、明确由客户承担的成本以及仅因该合同而发生的其他成本；Thecostisdirectlyrelatedtoacurrentorexpectedcontract,includingdirectlabour,directmaterial,manufacturingoverhead（orsimilarexpenses）,thecosttobeclearlybornebythecustomer,andothercostsincurredonlybecauseofthecontract.（2）该成本增加了企业未来用于履行履约义务的资源；Thecostincreasestheresourcesforthefutureperformanceobligationsoftheenterprise.（3）该成本预期能够收回。Thecostisexpectedtoberecovered.企业应当在下列支出发生时，将其计入当期损益：Whenthefollowingexpendituresoccur,theenterpriseshallincludeitintheprofitsorlossesofcurrentperiod.（1）管理费用。Administrationexpense（2）非正常消耗的直接材料、直接人工和制造费用（或类似费用），这些支出为履行合同发生，但未反映在合同价格中。Unusuallyconsumeddirectmaterials,directlabourandmanufacturingoverhead（orsimilarexpenses）,whichoccurfortheperformanceofthecontractbutarenotreflectedinthecontractprice.（3）与履约义务中已履行部分相关的支出。Expenditurerelatedtotheperformedpartoftheperformanceobligation.（4）无法在尚未履行的与已履行的履约义务之间区分的相关支出。Relevantexpendituresthatcannotbedistinguishedbetweentheperformanceobligationnotyetperformedandtheperformanceobligationalready...
