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琳 · 2022年09月05日

C

  1. CFA I
  2. FRA

NO.PZ2019120301000048

问题如下：

QuestionUnder general principles of expense recognition, a company should:

选项：

A.apply uniform treatment for administrative and depreciation costs.

B.recognize expenses in the period that it consumes the associated economic benefits.

C.allocate lost economic benefits prospectively over the expected period in which the benefits would have been earned.

解释：

Solution

B is correct. In general, a company recognizes expenses in the period that it consumes (i.e., uses up) the economic benefits associated with the expenditure or loses some previously recognized economic benefit.

A is incorrect because administrative and depreciation costs are not treated uniformly; administrative costs are expensed immediately, and depreciation is allocated over time.

C is incorrect because a company recognizes expenses in the period that it loses some previously recognized economic benefit or consumes the economic benefits associated with the expenditure, not when benefits would have been earned.

请问老师C选项能翻译并且解释下吗

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1 个答案

王园圆_品职助教 · 2022年09月05日

嗨，努力学习的PZer你好：


同学你好，C选项的意思是说，一个公司应该在预期相关好处本来应该获得的期间再去计提相关的费用损失

这是错误的

举个例子，就是说假如公司当期减值测试后发现要计提资产减值损失100万，按照C的意思就是由于未来这个资产我们还在继续使用（未来还会产生经济利益的流入），所以应该把100万的减值损失分配到未来的使用年限里面去摊销计提——可是我们在会计上一旦发现了减值损失，是要当下就立刻全额计提的

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