跨国贸易的日益频繁，叠加互联网与移动支付的突飞猛进的发展，不仅仅使得跨境电商的业务规模不断地扩大，也催生了各类业务模式。创新的交易模式和复杂的跨境交易流程，给跨境电商的收入确认及计量等工作带来了挑战。新收入准则CAS14的颁布，给跨境电商的收入核算工作带来一些新的要求。研究跨境电商这个行业收入准则的应用情况，不仅可以对收入准则在跨境电商领域的应用进行理论探索，而且能够指导相关企业的会计实践。本文采用文献研究法以及案例分析法进行研究，案例选取了S跨境电商企业作为研究对象，以其收入确认与计量问题为主要研究主题。通过实务与理论的结合，详述了S电商企业应用收入准则的现状，深入剖析S电商企业应用收入准则存在的问题及借鉴的地方，以及监管机构对于该类企业IPO过程中收入确认及计量等事项进行的关注。对于实务中不同的会计处理方法，笔者进一步进行分析及解释，深入探讨其现实原因，为相关企业财务实践提供理论支撑，并为未来收入确认与计量等相关会计政策深入以及监管部门有效监管提供一定的参考。收入准则在该行业应用中，主要存在商品控制权转移难以判断，成本与收入无法配比、商品退货率估算不准等问题。根据监管反馈，只要收入确认及计量的会计处理依据充分、合理，且结合了企业实际情况，基本能够得到监管机构的认可。关于妥投期及退货率的会计估计，未来准则制定部门可适时出具详细的规定或应用指南；关于跨境电商原有B端业务及最新创新模式如全托管、半托管及代运营等问题，本文也就参与方是主要责任人还是代理人进行了讨论，并分析了全额法和净额法两类收入核算的方法；监管部门可考虑上市公司增加相关会计估计的披露要求，以及披露收入相关的非财务信息，进而提高上市公司信息披露质量。跨境电商在目前国际局势以及经济发展中，作用越来越大，相关企业登陆资本市场的热潮也呈现波动性的特点，虽然目前整体IPO市场较为低迷，但是笔者认为财政部、证监会和交易所等相关部门仍需完善或者增加跨境电商的收入核算的相关解释，或者增加案例说明，进而进行有效的监管及便于企业遵从。
The increasingly frequent cross-border trade, combined with the rapid development of the Internet and mobile payment, has not only expanded the business scale of cross-border e-commerce, but also spawned various business models. The innovative transaction models and complex cross-border transaction processes have brought challenges to the revenue recognition and measurement of cross-border e-commerce. The promulgation of the new revenue standard CAS14 has brought some new requirements to the revenue accounting work of cross-border e-commerce. Studying the application of revenue standards in the cross-border e-commerce industry can not only explore the theoretical application of revenue standards in the field of cross-border e-commerce, but also guide the accounting practices of relevant enterprises.This article adopts literature research and case analysis methods for research, selecting S cross-border e-commerce enterprise as the research object, with its revenue recognition and measurement issues as the main research theme. Through the combination of practice and theory, this article elaborates on the current situation of S e-commerce enterprise‘s application of revenue standards, deeply analyzes the problems and reference areas of S e-commerce enterprise‘s application of revenue standards, as well as the regulatory authorities‘ attention to revenue recognition and measurement during the IPO process of such enterprises. For different accounting treatment methods in practice, the author further analyzes and explains them, explores their practical reasons in depth, provides theoretical support for financial practices of relevant enterprises, and provides certain reference for deepening accounting policies related to future revenue recognition and measurement, as well as effective supervision by regulatory authorities.In the application of income standards in this industry, there are mainly problems such as difficulty in judging the transfer of product control rights, inability to match costs with income, and inaccurate estimation of product return rates. According to regulatory feedback, as long as the accounting treatment basis for revenue recognition and measurement is sufficient and reasonable, and combined with the actual situation of the enterprise, it can basically be recognized by regulatory authorities. Regarding the accounting estimates of the delivery date and return rate, the future standard setting department may provide detailed regulations or application guidelines in a timely manner; Regarding the original B2B business and the latest innovative models of cross-border e-commerce, such as full custody, semi custody, and agency operation, this article also discusses whether the participants are the main responsible persons or agents, and analyzes the two types of income accounting methods, the full amount method and the net amount method; Regulatory authorities may consider increasing disclosure requirements for accounting estimates and disclosing non-financial information related to revenue for listed companies, thereby improving the quality of information disclosure for listed companies.Cross border e-commerce plays an increasingly important role in the current international situation and economic development, and the trend of related enterprises entering the capital market is also characterized by volatility. Although the overall IPO market is relatively sluggish, the author believes that relevant departments such as the Ministry of Finance, China Securities Regulatory Commission, and exchanges still need to improve or increase the relevant explanations for cross-border e-commerce revenue accounting, or add case studies, in order to effectively regulate and facilitate enterprise compliance.
