标题:PPP会计处理实施问答（九）。内容:<p style="margin: 0px; padding: 0px; box-sizing: border-box; line-height: 1.75em; color: rgb(0, 0, 0); font-family: &quot;Microsoft YaHei&quot;; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-indent: 2em;"><span style="margin: 0px; padding: 0px; box-sizing: border-box; font-size: 18px;"><strong style="margin: 0px; padding: 0px; box-sizing: border-box !important; font-weight: bolder; max-width: 100%; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; box-sizing: border-box !important; max-width: 100%; font-family: 微软雅黑; overflow-wrap: break-word !important;">问：社会资本方执行《企业会计准则解释第14号》时，如何确定履约义务的单独售价？</span></strong></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; line-height: 1.75em; color: rgb(0, 0, 0); font-family: &quot;Microsoft YaHei&quot;; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-indent: 2em;"><span style="margin: 0px; padding: 0px; box-sizing: border-box !important; max-width: 100%; font-family: 微软雅黑; font-size: 18px; overflow-wrap: break-word !important;"></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; line-height: 1.75em; color: rgb(0, 0, 0); font-family: &quot;Microsoft YaHei&quot;; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-indent: 2em;"><span style="margin: 0px; padding: 0px; box-sizing: border-box !important; max-width: 100%; font-family: 微软雅黑; font-size: 18px; overflow-wrap: break-word !important;">答：社会资本方应当根据《企业会计准则第14号——收入》（财会〔2017〕22号）的相关规定，识别合同中的单项履约义务，将交易价格按照各项履约义务的单独售价的相对比例分摊至各项履约义务。如果单独售价无法直接观察的，或者缺少类似的市场价格的，企业可以考虑市场情况、企业特定因素以及与客户有关的信息等相关信息，采用市场调整法、成本加成法、余值法等方法合理估计单独售价。</span></p><p><br/></p>