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cynthia · 2022年09月12日

B选项可以翻译一下吗

NO.PZ2019120301000048

问题如下:

Question Under 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.

在损耗经济利益的当期,那就是费用发生的时候,但是应该是产品卖出去的时候才会记录expense,而不是费用发生的时候吧?

2 个答案
已采纳答案

王园圆_品职助教 · 2022年09月12日

嗨,爱思考的PZer你好:


同学你好,B选项说的是享受相关的经济利益的时候再确认相关费用——举个例子:当公司租了一个办公场地,开始在该场地办公的时候,就是在享受这个办公场所带来的利益,于此同时就需要确认每个月的租金费用的支出(计入当期的利润表的费用科目里),用了几个月就要确认几个月,不应该提前确认或延后确认

你说的商品卖出去才确认COGS其实也是同理。之前生产产品没有卖出去的时候,就还没有为公司带来经济利益,只有真的卖出去了,给公司带来了经济利益的时候,才能确认相应的COGS费用

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

cynthia · 2022年09月12日

谢谢

王园圆_品职助教 · 2022年09月12日

嗨,努力学习的PZer你好:


同学加油!

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努力的时光都是限量版,加油!

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