NO.PZ2019120301000059
问题如下:
Question Net revenue most likely refers to revenue minus:
选项:
A.revenues attributable to non-controlling interests.
B.estimates of warranty expense.
C.volume discounts and estimated returns.
解释:
SolutionC is correct. Net revenue means that the revenue number is reported after adjustments for cash or volume discounts or for estimated returns.
A is incorrect. Revenues attributed to non-controlling interests are not segregated on the income statement.
B is incorrect. Warranty expenses are operating expenses and not netted from revenues.
关于net revenue 好像和讲的不一样