CN112200651A - Method and tool for accounting IFRS15 income according to income configuration elements - Google Patents
Method and tool for accounting IFRS15 income according to income configuration elements Download PDFInfo
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- CN112200651A CN112200651A CN202011142148.0A CN202011142148A CN112200651A CN 112200651 A CN112200651 A CN 112200651A CN 202011142148 A CN202011142148 A CN 202011142148A CN 112200651 A CN112200651 A CN 112200651A
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- 238000000034 method Methods 0.000 title claims abstract description 22
- 238000012545 processing Methods 0.000 claims abstract description 12
- 238000004364 calculation method Methods 0.000 claims abstract description 11
- 230000000737 periodic effect Effects 0.000 claims description 16
- 235000012054 meals Nutrition 0.000 claims description 9
- 230000007547 defect Effects 0.000 abstract description 4
- 238000012790 confirmation Methods 0.000 description 4
- 230000007812 deficiency Effects 0.000 description 2
- 238000010200 validation analysis Methods 0.000 description 2
- 230000009286 beneficial effect Effects 0.000 description 1
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- G—PHYSICS
- G06—COMPUTING; CALCULATING OR COUNTING
- G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
- G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
- G06Q40/12—Accounting
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- G—PHYSICS
- G06—COMPUTING; CALCULATING OR COUNTING
- G06F—ELECTRIC DIGITAL DATA PROCESSING
- G06F40/00—Handling natural language data
- G06F40/10—Text processing
- G06F40/166—Editing, e.g. inserting or deleting
- G06F40/177—Editing, e.g. inserting or deleting of tables; using ruled lines
- G06F40/18—Editing, e.g. inserting or deleting of tables; using ruled lines of spreadsheets
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- G—PHYSICS
- G06—COMPUTING; CALCULATING OR COUNTING
- G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
- G06Q20/00—Payment architectures, schemes or protocols
- G06Q20/08—Payment architectures
- G06Q20/14—Payment architectures specially adapted for billing systems
- G06Q20/145—Payments according to the detected use or quantity
Abstract
The invention discloses a method for accounting IFRS15 income according to income configuration elements, which relates to the technical field of big data and comprises the following steps: firstly, collecting charging data of a charging system in a mobile data service management platform, calculating the price of each unit service volume in the charging data according to a service price configuration strategy of the charging system, then carrying out secondary pricing according to the usage volume of each unit service, summarizing the daily equity income of each user according to the secondary pricing result, also recording the amount of packages which are not used due according to income, finally processing according to IFRS15 charging rules, summarizing to generate a report and transmitting the report to an ERP system. The invention also discloses a tool for accounting the income of the IFRS15 according to income configuration elements, which realizes the method through an acquisition module, a configuration module, a calculation module and a summary processing module. The invention can eliminate the inconsistency and the defect of income regulation and solve the problem of calculating the secondary price rating of the call ticket.
Description
Technical Field
The invention relates to the technical field of big data, in particular to a method and a tool for accounting the income of IFRS15 according to income configuration elements.
Background
IFRS15 was released in 5 months 2014 and was administered 1/1 days 2018. The IFRS15 specifies when and how the business confirms the revenue and requires the business to disclose more relevant information to the financial reporting user. The IFRS15 provides a principle oriented "five-step" revenue validation model that is applicable to all customer revenue contracts for the enterprise. Furthermore, the IFRS15 provides more guidance than current guidelines with respect to multiple transaction arrangements, transaction price sharing, variable consideration, granting intellectual property licenses to customers, sales accompanied by additional customer purchase options, after-market buys, contract changes, and contract costs, which is a significant change.
Based on the IFRS15 'five-step' income confirmation model, in order to eliminate the inconsistency and defect of income regulation, improve the comparability of income confirmation practice in different enterprises, industries, laws and capital markets, provide more useful information for financial statement users by improving disclosure regulation, simplify the programming of financial statements, and design and develop a method and a tool for accounting the income of IFRS15 according to income configuration elements.
Disclosure of Invention
The present invention addresses the needs and deficiencies of the current state of the art by providing a method and tool for accounting IFRS15 revenue by revenue configuration factor to eliminate inconsistencies and deficiencies of revenue regulations, improve comparability of revenue validation practices across different enterprises, industries, laws and capital markets, and by improving disclosure regulations, provide more useful information to financial statement users, simplifying the programming of financial statements.
Firstly, the invention provides a method for accounting the income of IFRS15 according to income configuration elements, and the technical scheme adopted for solving the technical problems is as follows:
a method for accounting IFRS15 income according to income configuration elements includes collecting charging data of a charging system in a mobile data service management platform, calculating the price of each unit service volume in the charging data according to a service price configuration strategy of the charging system, carrying out secondary pricing according to the usage volume of each unit service, summarizing the per-day equity income of each user according to secondary pricing results, also counting the amount of packages which are not used due according to income, processing according to IFRS15 charging rules, summarizing to generate a report and transmitting the report to an ERP system.
Optionally, the service price configuration policy involved is one-time charging, in which the user accounts for IFRS15 revenue for each time the service is consumed.
Alternatively, the service price configuration strategy is to configure periodic charging, in which case, the total price and the number of days of the periodic charging are configured, and then the daily IFRS15 accounting income is converted according to the user ordering period.
Optionally, the related service price configuration policy charges for the package, and at this time, the total price of the package, the number of free resources in the package, and the charging price of each service not according to the package need to be configured, so as to convert the price of each unit service volume in the package.
Optionally, the collected charging data includes a charging ticket and package data;
the content of the charging ticket comprises data, voice, short message and VAS;
the package data, namely the records of recharging and package purchasing of the user, comprise monthly rental tickets, package purchasing and payment records.
Optionally, a Spark calculation script is dynamically generated according to the service type, and secondary pricing is performed on the charging data.
Secondly, the invention provides a tool for accounting the income of the IFRS15 according to income configuration elements, and the technical scheme adopted for solving the technical problems is as follows:
a tool for accounting for IFRS15 revenue by revenue configuration element, comprising:
the acquisition module is used for acquiring the charging data of a charging system in the mobile data service management platform;
the configuration module is used for configuring a strategy according to the service price of the charging system;
the calculation module is used for calculating the price of each unit service volume in the charging data according to the strategy configured by the configuration module and carrying out secondary pricing according to the usage volume of each unit service;
and the summarizing processing module is used for summarizing the per-day equity income of each user according to the secondary pricing result, recording the amount of the set meal which is expired and unused according to the income, processing the set meal according to the IFRS15 charging rule, summarizing the set meal to generate a report and transmitting the report to the ERP system.
Optionally, the related configuration module configures a policy according to the service price of the charging system, where the policy includes one-time charging, periodic charging, and package charging;
when the policy is configured as one-time charging, the user accounts the income of IFRS15 once when consuming the service;
when the configuration strategy is periodic charging, the total price and the number of days of the periodic charging are required to be configured, and then the daily IFRS15 accounting income is converted according to the user ordering period;
when the configuration strategy is used for the package charging, the total price of the package, the free resource quantity in the package and the charging price of each service not according to the package need to be configured, and then the price of each unit service volume in the package is converted.
Optionally, the charging data collected by the collection module includes a charging ticket and package data;
the content of the charging ticket comprises data, voice, short message and VAS;
the package data is the records of recharging and package purchasing of the user, including monthly rental tickets, package purchasing and payment records.
Optionally, the related calculation module dynamically generates a Spark calculation script according to the service type, and performs secondary pricing on the charging data.
Compared with the prior art, the method and the tool for accounting the income of the IFRS15 according to the income configuration elements have the beneficial effects that:
the invention can eliminate the inconsistency and the defect of income regulation, improve the comparability of income confirmation practice in different enterprises, industries, laws and capital markets, provide more useful information for financial statement users by improving disclosure regulation, simplify the compiling procedure of financial statements and solve the problem of calculating the secondary price of call tickets.
Drawings
FIG. 1 is a flow chart of a method according to a first embodiment of the present invention;
FIG. 2 is a flow chart of a second embodiment of the present invention.
The reference information in the drawings indicates:
1. the device comprises an acquisition module, a configuration module, a calculation module and a summary processing module.
Detailed Description
In order to make the technical scheme, the technical problems to be solved and the technical effects of the present invention more clearly apparent, the following technical scheme of the present invention is clearly and completely described with reference to the specific embodiments.
The first embodiment is as follows:
with reference to fig. 1, the present embodiment provides a method for accounting IFRS15 revenue according to revenue configuration elements, which includes:
firstly, collecting the charging data of a charging system in a mobile data service management platform. In this embodiment, the collected charging data includes a charging ticket and package data; the content of the charging ticket comprises data, voice, short message and VAS; the package data is the records of recharging and package purchasing of the user, including monthly rental tickets, package purchasing and payment records.
And then calculating the price of each unit of service volume in the charging data according to the service price configuration strategy of the charging system. Each unit service volume in the charging data is the content contained in the charging ticket.
And dynamically generating a Spark calculation script according to the service type, carrying out secondary pricing according to the usage amount of each unit service, summarizing the daily equity income of each user according to a secondary pricing result, and also counting the amount of packages which are not used due according to income.
And finally, processing and summarizing according to the IFRS15 charging rule to generate a report and transmitting the report to the ERP system.
In this embodiment, the related service price configuration policy is not limited to one-time charging, periodic charging, and package charging.
(a) The business price configuration policy is one-time charging, and the user accounts for the business once when consuming the business, namely, the IFRS 15.
(b) The business price configuration strategy is that when the periodic charging is carried out, the total price and the number of days of the periodic charging are configured, and then the daily IFRS15 accounting income is converted according to the user ordering period.
(c) When the service price configuration strategy is used for charging packages, the total price of the packages, the quantity of free resources in the package packages and the charging price of each service not according to the packages need to be configured, and then the price of each unit service volume in the package packages is converted.
Based on the implementation process of this embodiment, taking "the user transacts 200 yuan package, which includes 1000 minutes of domestic conversation, 5G of domestic traffic, 500 short messages, and 5 months of validity" as an example, the price of each unit of traffic is as follows:
after secondary pricing is carried out according to the usage of each unit service, the income of the month confirmed according to the charging rule of IFRS15 is as follows:
example two:
with reference to fig. 2, the present embodiment provides a tool for accounting IFRS15 revenue according to revenue configuration elements, which includes:
the system comprises an acquisition module 1, a charging module and a service management module, wherein the acquisition module is used for acquiring charging data of a charging system in a mobile data service management platform;
the configuration module 2 is used for configuring a strategy according to the service price of the charging system;
the calculating module 3 is used for calculating the price of each unit service volume in the charging data according to the strategy configured by the configuration module 2 and carrying out secondary pricing according to the usage volume of each unit service;
and the summarizing processing module 4 is used for summarizing the per-day equity income of each user according to the secondary pricing result, recording the amount of the set meal which is expired and unused according to the income, processing the set meal according to the IFRS15 charging rule, summarizing the set meal, generating a report and transmitting the report to the ERP system.
In this embodiment, the related configuration module 2 configures the policy according to the service price of the charging system, including one-time charging, periodic charging, and package charging;
when the policy is configured as one-time charging, the user accounts the income of IFRS15 once when consuming the service;
when the configuration strategy is periodic charging, the total price and the number of days of the periodic charging are required to be configured, and then the daily IFRS15 accounting income is converted according to the user ordering period;
when the configuration strategy is used for the package charging, the total price of the package, the free resource quantity in the package and the charging price of each service not according to the package need to be configured, and then the price of each unit service volume in the package is converted.
In this embodiment, the charging data collected by the collection module 1 includes a charging ticket and package data;
the content of the charging ticket comprises data, voice, short message and VAS;
the package data is the records of recharging and package purchasing of the user, including monthly rental tickets, package purchasing and payment records.
In this embodiment, the related calculating module 3 dynamically generates a Spark calculating script according to the service type, and performs secondary pricing on the charging data.
In summary, the method and the tool for accounting the income of the IFRS15 according to the income configuration elements can eliminate the inconsistency and the defect of income regulation, improve the comparability of income confirmation practices in different enterprises, industries, laws and capital markets, provide more useful information for financial statement users by improving disclosure regulation, simplify the compiling procedure of financial statements and solve the problem of calculating the secondary price of call tickets.
The principles and embodiments of the present invention have been described in detail using specific examples, which are provided only to aid in understanding the core technical content of the present invention. Based on the above embodiments of the present invention, those skilled in the art should make any improvements and modifications to the present invention without departing from the principle of the present invention, and therefore, the present invention should fall into the protection scope of the present invention.
Claims (10)
1. A method for accounting IFRS15 income according to income configuration elements is characterized by firstly collecting charging data of a charging system in a mobile data service management platform, calculating the price of each unit service volume in the charging data according to a service price configuration strategy of the charging system, then carrying out secondary pricing according to the usage volume of each unit service, summarizing the per-day equity income of each user according to a secondary pricing result, also counting the amount of packages which are not used due according to income, and finally processing and summarizing according to IFRS15 charging rules to generate a report and transmitting the report to an ERP system.
2. The method of claim 1, wherein the service pricing scheme is a one-time charge, wherein the IFRS15 revenue is accounted for each time the service is consumed by the user by the IFRS15 revenue accounting scheme.
3. The method of claim 1, wherein the business price allocation policy is a periodic charge, wherein the total price and the number of days of the periodic charge are allocated, and then the daily IFRS15 accounting revenue is converted according to the user order period.
4. The method of claim 1, wherein the service pricing configuration policy charges packages, and the total price of packages, the amount of free resources in packages, and the price per service per unit volume of services in packages are converted to a price per unit volume of services.
5. The method for accounting for the incomes of the IFRS15 according to the incomes configuration elements of claim 1, wherein the collected billing data includes billing tickets and package data;
the content of the charging ticket comprises data, voice, short message and VAS;
the package data, namely the records of recharging and package purchasing of the user, comprise monthly rental tickets, package purchasing and payment records.
6. The method for accounting for IFRS15 revenue by revenue configuration element of claim 1, wherein Spark calculation script is dynamically generated according to service type to perform secondary pricing for charging data.
7. A tool for accounting for IFRS15 revenue by revenue configuration element, comprising:
the acquisition module is used for acquiring the charging data of a charging system in the mobile data service management platform;
the configuration module is used for configuring a strategy according to the service price of the charging system;
the calculation module is used for calculating the price of each unit service volume in the charging data according to the strategy configured by the configuration module and carrying out secondary pricing according to the usage volume of each unit service;
and the summarizing processing module is used for summarizing the per-day equity income of each user according to the secondary pricing result, recording the amount of the set meal which is expired and unused according to the income, processing the set meal according to the IFRS15 charging rule, summarizing the set meal to generate a report and transmitting the report to the ERP system.
8. The tool for accounting for IFRS15 revenue according to the revenue configuration element of claim 7, wherein the policy configured by the configuration module according to the service price of the billing system comprises one-time charge, periodic charge, package charge;
when the configuration strategy is one-time charging, the user accounts the income of IFRS15 once when consuming the service;
when the configuration strategy is used for periodic charging, the total price and the number of days of the periodic charging are required to be configured, and then the daily IFRS15 accounting income is converted according to the user ordering period;
when the configuration strategy is used for the package charging, the total price of the package, the free resource quantity in the package and the charging price of each service not according to the package need to be configured, and then the price of each unit service volume in the package is converted.
9. The tool for accounting for the incomes of the IFRS15 according to the incomes configuration elements of claim 7, wherein the billing data collected by the collection module comprises billing ticket and package data;
the content of the charging ticket comprises data, voice, short message and VAS;
the package data, namely the records of recharging and package purchasing of the user, comprise monthly rental tickets, package purchasing and payment records.
10. The tool for accounting for IFRS15 revenue by revenue configuration element as claimed in claim 7, wherein the calculation module dynamically generates Spark calculation script according to service type to perform secondary pricing for charging data.
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Citations (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN101201924A (en) * | 2006-12-12 | 2008-06-18 | 中国电信股份有限公司 | Method for estimating client level set-meal incomings and correlate system |
| JP2014160317A (en) * | 2013-02-19 | 2014-09-04 | Kazushige Nakata | Income data processing unit, income data processing program, and recording medium |
| CN109327815A (en) * | 2018-10-25 | 2019-02-12 | 中国联合网络通信集团有限公司 | A kind of the income calculation method and device of logical station |
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- 2020-10-22 CN CN202011142148.0A patent/CN112200651A/en active Pending
Patent Citations (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN101201924A (en) * | 2006-12-12 | 2008-06-18 | 中国电信股份有限公司 | Method for estimating client level set-meal incomings and correlate system |
| JP2014160317A (en) * | 2013-02-19 | 2014-09-04 | Kazushige Nakata | Income data processing unit, income data processing program, and recording medium |
| CN109327815A (en) * | 2018-10-25 | 2019-02-12 | 中国联合网络通信集团有限公司 | A kind of the income calculation method and device of logical station |
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Application publication date: 20210108 |