收入認列方法對財務報表之影響-以藥品經銷物流業為例

Abstract

損益表向來是了解企業營運績效的重要工具之一，而其組成要素之一的「收入」之認列方式亦可能因其會計估計或會計方法的使用而影響企業報導營運結果的品質。 收入認列方法，按國際會計財務報導準則之標準，首先需依交易之經濟實質來判斷企業係作為主理人或代理人，而以「總額法」或「淨額法」認列營業收入並依此編製財務報告。 本研究主要係以藥品物流經銷產業為個案研究標的，探討財務報表由總額法改為淨額法後對企業之損益表、資產負債表、現金流量表及相關財務比率所產生之影響，並提出如何表達財務報告以利財務報表閱讀者更容易了解企業營運績效的建議。

Income statement is an important tool for measuring the business operation’s performance. The recognition method of revenue, the most important component in the income statement, in accordance with the applicable accounting principles significantly influences the quality of business operation result reported. A key consideration in evaluating arrangements with deal companies is whether the entity is acting as a principal or an agent in the arrangement. International Financial Reporting Standards identifies the sale of goods or the provision of services for which entities must determine whether to recognize revenue on either (1) a gross basis (as a principal) or (2) a net basis (as an agent) based on the transaction’s economic substance. This research targets through the pharmaceutical logistics distribution industry as the study case, to analyze and discuss the effects in financial statements after change from gross revenue reporting to net revenue reporting, regarding balance sheet, income statement, cash flow statement and relevant financial ratios. Based on these conclusions, the further step is to provide useful recommendations to help financial statement users better understand the operation’s performance of pharmaceutical distributors.