1新收入准则对企业财务报表的影响研究——以中国移动公司为例摘要：收入是衡量企业经营成果的重要指标，也是投资者选择投资所参考的重要依据。在旧的收入准则下，收入确认时点没有清晰的界定，因此在账务处理过程中，人们对收入的处理大多数通过自己的主观判断，其财务报表缺乏可比性，也在一定程度上为财会人员提供了依据会计准则的漏洞来操控利润的可能性。随着我国与国际会计准则的逐渐趋同，我国在 2017 年进行了收入会计准则的修订。本文选取中国移动公司来研究新准则的变化，通过分析移动公司的典型业务在新旧准则下的不同会计处理以及这种变化对其在财务报表上的反映差异，分析出新准则对其财务报表的影响以及应对策略。为同类型研究对象的新收入准则下的影响提供支持。关键词：新收入准则；通信行业；中国移动公司ResearchontheImpactofNewRevenueStandardsonCorporateFinancialStatements——TakeChinaMobileasanexampleAbstract:Income is an important index to measure the operating results of enterprises, and also an important basis for investors to choose investment. Under the old revenue criterion, the revenue recognition point was not clearly defined. Therefore, in the accounting process, people mostly processed the income through their own subjective judgment, and their financial statements lacked comparability. To some extent, it also provided accountants with the possibility to manipulate the profit according to the loopholes of accounting standards. With the gradual convergence of China and international accounting standards, China carried out the revision of revenue accounting standards in 2017.In this paper, China mobile is selected to study the changes of the new standards. By analyzing the different accounting treatment of the typical business of the mobile companies under the old and new standards and the reflection differences of such changes on their financial statements, the impact of the new standards on their financial statements and the countermeasure...
