所在案例库：中国管理案例共享中心
案例链接：http://www.cmcc-dlut.cn/Cases/Detail/828
案例名称：瑞科公司的收入确认——“背靠背条款”引发的风波
译名：Revenue Recognition of Ruike Company--------The Conflict Caused by “Pay-When-Paid Clauses”
案例作者：潘立新、于颖、李磊
作者单位：北京航空航天大学
中文摘要：本案例讨论的是交易性质和风险对会计收入确认的影响。瑞科科技公司是一家提供软件服务的上市公司，在软件外包行业颇具口碑，是著名的软件业巨头盛辉公司等企业的项目分包商。在中焦国际项目的合作中，盛辉公司突然提出了含有“背靠背条款”的合同。困扰瑞科公司管理人员的是：含有法律风险的“背靠背条款”合同能不能签订？项目的收入应该何时确认？未确认收入项目的成本费用期末应该如何处理？
英文摘要：What we discuss in this case is the impact of the nature of transaction and risk on the accounting revenue recognition. Ruike Technology Company is a listed company that provides software services and has well-deserved reputation in the software outsourcing industry. It is the project subcontractor of some well-known software giants like Shenghui company. When Ruike and Shenghui were in co-operation of the Zhongjiao international project, Shenghui proposed a contract containing "Pay-When-Paid clauses". The troubles the managers of Shenghui are in is that: whether the “Pay-When-Paid” contract containing legal risks should be signed? When to recognize the revenue of the “Pay-When-Paid” project? How to deal with the costs of the project with unrecognized revenue at the end of the year?
中文关键词：背靠背条款；收入确认；成本结转；2012百优案例
英文关键词：Pay-When-Paid Clauses; Revenue Recognition; Carrying Forward Accounting of the Costs
案例入库时间：2012-09
