1115 – 고객과의 계약에서 생기는 수익
계약자산과 수취채권의 관계
청구액 < 매출
| 매출채권 (대가를받을 무조건적인권리) |
1,500,000 | 매출 | 2,000,000 | |
| 계약자산 | 500,000 |
청구액 > 매출
| 매출채권 (대가를받을 무조건적인권리) |
1,500,000 | 매출 | 1,000,000 | |
| 계약부채 | 500,000 |
계약자산과 수취채권의 관계
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