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:
SolutionC 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?