1.   识别与客户订立的合同Identify the contract(s) with acustomer

企业与客户之间的合同需同时满足下列条件：

A contractwith a customer should meet all the following conditions:

合同各方已批准该合同并承诺将履行各自义务；

thecontract ha***een approved by the parties to the contract;

该合同明确了合同各方与所转让的商品（或提供的服务）相关的权利和义务；

eachparty’s rights in relation to the goods or services to be transferred can beidentified;

该合同有明确的与所转让的商品（或提供的服务）相关的支付条款；

the paymentterms for the goods or services to be transferred can be identified;

该合同具有商业实质；

thecontract has commercial substance; and

企业因向客户转让商品而有权取得的对价很可能收回。

it is probable that theconsideration to which the entity is entitled to in exchange for the goods or serviceswill be collected.

2.   识别合同中的单项履约义务Identifythe performance obligations in the contract

一项可明确区分的商品或服务；或一系列实质相同且转让模式相同的 、可明确区分商品或服务。

A good or service (or bundle ofgoods or services) that is distinct; or a series of distinct goods or servicesthat are substantially the same and that have the same pattern of transfer tothe customer.

3.   确定交易价格Determine the transaction price

包含可变对价的交易价格，应当不超过在相关不确定性消除时，累计已确认的收入极可能不会发生重大转回的金额。

Variable consideration is onlyincluded in the transaction price if, and to the extent that, it is highlyprobable that its inclusion will not result in a significant revenue reversalin the future when the uncertainty ha***een subsequently resolved.

4.   将交易价格分摊至各单项履约义务Allocate the transaction priceto the performance obligations in the contract

当合同中包含多项履约义务时，企业应当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。

Where a contract has multipleperformance obligations, an entity will allocate the transaction price to theperformance obligations in the contract by reference to their relativestandalone selling prices.

5.   履行各单项履约义务时确认收入Recognize revenue when (or as)the entity satisfies a performance obligation

满足下列条件之一的，属于在某一时段内履行的履约义务：

An entityrecognizes revenue over time if one of the following criteria is met:

客户在企业履约的同时即取得并消耗企业履约所带来的经济利益；

the customer simultaneouslyreceives and consumes all of the benefits provided by the entity as the entityperforms;

客户能够控制企业履约过程中在建的商品；

the entity’s performance createsor enhances an asset that the customer controls as the asset is created; or

企业履约过程中所产出的商品具有不可替代用途，且该企业在整个合同期间内有权就累计至今已完成的履约部分收取款项。

the entity’s performance doesnot create an asset with an alternative use to the entity and the entity has anenforceable right to payment for performance completed to date.