为什么不选B-有问必答-品职教育专注CFA ESG FRM CPA 考研等财经培训课程

为什么不选B

NO.PZ2019120301000042

问题如下：

Question An artists’ cooperative sells its artwork on a consignment basis through a local art gallery. The cooperative should most likely recognize revenue when the art gallery:

选项：

A.sells the artwork. B.remits payment for the artwork. C.receives the artwork.

解释：

Solution

A is correct. Revenue is recognized by the cooperative when the art gallery sells the artwork because that is the point at which the risks and rewards transfer from the cooperative to a third party and the amount of revenue is measurable.

B is incorrect. This would be appropriate only if there was a significant collectability concern.

C is incorrect. This would be the usual revenue recognition timing for the sale of goods to a third party directly.

虽然可以理解在发生风险转移时可以确认revenue，但我也记得越晚确认revenue企业报表的可信度也越高，所以为什么不能选B？

然后想另外问一下自营和代售的英文分别是什么？

嗨，从没放弃的小努力你好：

同学你好，你为什么觉得收到画廊的汇款的时间一定晚于卖出画作的时间呢？万一这家公司的艺术品很紧俏，每次画廊都是预付一笔款项来获得画廊的代卖权呢？——题干并没有说明画廊是如何和公司之间签订付款方式的哦~~

另外，现在会计的首要原则是权责发生制而不是收付实现制——按照你说的只有收到钱了才确认收入，那就不符合权责发生制的原则，而更像是收付实现制了哦

另外，自营和代售是有好多种表述方式的，建议同学还是通过题干背景信息来判断会更准确。举例来说，一般题干中只出现一个公司的时候，肯定是自营，而如果出现两家主体，类似本题用“A sell through B” “A sell for B"这种字眼，那就是代售。但是这只是举例，没有办法穷举哦

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为什么不选B

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