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Captain America · 2022年08月31日

请解释一下C答案

NO.PZ2019120301000070

问题如下:

Question Trade receivables are:

选项:

A.typically reported at gross value.

B.owed by customers for products and services to be delivered.

C.based on the company’s estimate of amounts that ultimately will be collectible.

解释:

Solution

C is correct. Trade receivables are typically reported at net realizable value, based on estimates of collectability

A is incorrect because trade receivables are reported net of an allowance for doubtful accounts or at their net realizable value.

B is incorrect because trade receivables are amounts owed to a company by its customers for products and services already delivered, not for items with delivery pending.

这和估计estimate有什么关系?

1 个答案

Kiko_品职助教 · 2022年09月01日

嗨,爱思考的PZer你好:


贸易应收账款通常都是以可变现净值来报告的,之所以是估计,是我们会事先预估坏账准备或者简单说,我们需要扣除掉存在退货情况等等这些,而不仅仅是A说的gross value。


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