NO.PZ2018062018000015
问题如下:
Under converged accounting standards, the incremental costs of construction contract should be capitalized, compared to expense the costs in the past, the earnings in the first year would:
选项:
A.
remain the same
B.
decrease
C.
increase
解释:
C is correct. Capitalizing the costs will delay costs recognization, so the earnings in the first year will increase.
随着合同成本增加,净收益不应该减少嘛?