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Mia · 2023年05月26日

请问这个题怎么翻译

NO.PZ2018062004000019

问题如下:

DK, a magazine company, received $1,000 subscription fee on 1 January, 2017. Assume it distributes magazines each month, the transaction at the beginning of this year would most likely result in:

选项:

A.

no effects on total assets.

B.

an increase in revenue of $1,000.

C.

an increase in both assets and liabilities of $1,000.

解释:

C is correct. $1,000 subscription fee is unearned revenue. It will not be recognized as revenue, but as a liability. The cash payment will increase the assets. Therefore, both assets and liabilities will increase $1,000.

谢谢谢谢谢谢谢谢谢谢谢谢

1 个答案

lynn_品职助教 · 2023年05月26日

嗨,努力学习的PZer你好:


这道题考察的知识点是B/S和I/S表及表间的勾稽关系,更详细说是预收账款对于以上这些的影响。


题目讲DK 是一家杂志公司,2017 年 1 月 1 日收到了 1000 美元的订阅收入。假设该公司每个月都会派发杂志,那么这笔交易最有可能导致以下哪种情况。


收到预付款,


Dr: cash


Cr: unearned revenue


资产负债各增加一笔。


A与C相反肯定错误。


B选项revenue还没有增加,因为我们采用的是权责发生制而不是收付实现制。


即当公司派发杂志时才会确认相应的收入。收到现金预付款的时候不能确认收入。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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