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🌊Yuri🌊 · 2023年01月08日

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  1. CFA I
  2. FRA

NO.PZ2017102901000015

问题如下：

A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear:

选项：

A.

lower.

B.

unchanged.

C.

higher.

解释：

C is correct.

Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.

请问，这里说的是把增量记为了费用。不是说了记为资本profit才会增加吗？这里明确说了记为费用啊？

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1 个答案

lynn_品职助教 · 2023年01月08日

嗨，努力学习的PZer你好：


同学你好，这个知识点是2014年的准则相关内容，这几年的讲义已经更新了，所以已经消失了，以下是以前几年的FSA讲义的相关内容

同学大致了解一下本题即可，这不会是今年考察的重点了，下面的解释时间紧的话，同学可以不看，有兴趣可以了解一下。


我们先解释一下什么叫incremental cost of obtainning a conract，翻译过来是取得合约的增量成本。是啥意思呢？就是只有签了合同才有的成本，没有签合约就没有这个成本。比如卖房子时，如果销售 经理签了一个合约，就有1%的提成，那这就 属于增量成本。因为不签合约就不会发生这个费用。


根据新的收入确认原则 规定，需要将这笔费用进行资本化，在合约履行期内进行摊销。但这个公司之前是将这笔钱进行费用化的，即当年就确认了整个费用。所以这一题实际上是问你资本化和费用化的影响。


费用化当期确认，而资本化是先确认资产，逐年进行 摊销，所以第一年资本化下费用更低，NI更高。


这道题当年就比较细枝末节，现在更难判断在考什么点，从题干中我们看到expense the costs，再看到题目需要比较第一年的NI大小，从而判断出是在考考资本化和费用化。

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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！

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