开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Bossib · 2018年05月05日

问一道题:NO.PZ2017102901000015 [ CFA I ]

C解释下,不太懂......

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案

品职辅导员_小明 · 2018年05月06日

在接受新的会计准则之前,公司对于incremental costs是做费用化处理的,也就是记为expense 记入I/S,在接受新的会计准则之后,对incremental costs是做资本化处理的,所以I/S里的expense去除,然后计入B/S,这样NI就会变高。

  • 1

    回答
  • 1

    关注
  • 348

    浏览
相关问题

NO.PZ2017102901000015 问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr. 问的是之前对比现在,之前的低,还是问的是对比现在的profit?

2023-07-26 18:39 1 · 回答

NO.PZ2017102901000015 问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr. 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?

2023-01-08 07:42 1 · 回答

NO.PZ2017102901000015问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear:A.lower.B.unchangeC.higher.C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr.请问老师,原题是哪里表述“需要和当下新准则做对比的”

2022-11-22 10:30 1 · 回答

NO.PZ2017102901000015 问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr. 请问这个题目对应的知识点在讲义哪里呢

2022-10-23 14:47 1 · 回答

NO.PZ2017102901000015问题如下A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr.讲课的时候就不是很明白,老师说销售提成,这里可以举个例子吗?合同履行成本那个钓鱼的明白了。incrementcost可以举个例子方便理解吗?如果是销售提成的话,不太明白怎么就计入relatecost了,不是应该是计入SG A吗?

2022-03-31 22:10 1 · 回答