福斯达：公司将已收或应收客户对价而应向客户转让商品或提供服务的义务列示为合同负债

Core Viewpoint - Foxda (603173) clarified its accounting practices regarding contract liabilities in response to investor inquiries, emphasizing the treatment of customer payments that do not meet revenue recognition criteria as contract liabilities [1] Group 1: Accounting Practices - The company recognizes received or receivable customer payments for goods or services as contract liabilities according to accounting revenue standards [1] - When the company receives prepayments from customers that do not meet revenue recognition conditions, these amounts are recorded under the "contract liabilities" category [1] - Depending on project type, contract terms, execution stage, and payment schedule, the proportion of contract liabilities may vary [1]