注册会计师-会计第1页第02讲收入确认和计量的五步法（步骤四和五）4.将交易价格分摊至各单项履约义务Allocatethetransactionpricetotheperformanceobligationsinthecontract合同中包含两项或多项履约义务的，企业应当在合同开始日，按照各单项履约义务所承诺商品的单独售价的相对比例，将交易价格分摊至各单项履约义务。Ifthecontractcontainstwoormoreperformanceobligations,theenterpriseshallallocatethetransactionpricetotheindividualperformanceobligationsatthebeginningofthecontract,inaccordancewiththerelativeproportionoftheindividualpriceofthecommoditiesthatarepromisedbytheindividualperformanceobligations.单独售价无法直接观察的，企业应当综合考虑其能够合理取得的全部相关信息，采用市场调整法、成本加成法、余值法等方法合理估计单独售价。Iftheindividualpricecannotbedirectlyobserved,theenterpriseshouldconsideralltherelevantinformationthatitcanreasonablyobtain,andusethemarketadjustmentmethod,thecostplusmethod,theresidualvaluemethodandothermethodstoreasonablyestimatetheindividualprice.市场调整法，是指企业根据某商品或类似商品的市场售价考虑本企业的成本和毛利等进行适当调整后，确定其单独售价的方法。Themarketadjustmentmethodreferstothemethodofdeterminingtheindividualsellingpriceofacommodity,afterproperadjustmentofthecostandgrossprofitoftheenterprise,accordingtothemarketpriceofthecommodityorsimilarcommodity.成本加成法，是指企业根据某商品的预计成本加上其合理毛利后的价格，确定其单独售价的方法。Thecostplusmethodreferstothemethodofdeterminingtheindividualsellingpriceofacommoditybasedonthepriceofestimatedcostplusreasonablegrossprofitofthecommodity.余值法，是指企业根据合同交易价格减去合同中其他商品可观察的单独售价后的余值，确定某商品单独售价的方法。Theresidualvaluemethodreferstothemethodofdeterminingtheindividualsellingpriceofacommoditybasedontheresidualvalueofdeductingtheindividualobservablesellingpriceofothercommoditiesinthecontractfromthetransactionpriceofthecontract.企业在商品近期售价波动幅度巨大，或者因未定价且未曾单独销售而使售价无法可靠确定时，可采用余值法估计其单独售价。Whenthereisahugefluctuationinthes...
