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HAN smiling · 2023年09月11日

这几个数字没有看懂，为什么NI=revenue-revenue of goods sold???

  1. CFA I
  2. FRA

NO.PZ2023081403000018

问题如下：

Q. Fairplay reported the information shown in Exhibit 1 related to the sale of its products during 2009, which was its first year of business:

Exhibit 1:

Fairplay

Under the accrual basis of accounting, how much net revenue would be reported on Fairplay’s 2009 income statement?

选项：

A.USD200,000 B.USD900,000 C.USD1,000,000

解释：

B is correct. Net revenue is revenue for goods sold during the period less any returns and allowances, or USD1,000,000 minus USD100,000 = USD900,000.

如题目


我理解应该用revenue-Operating expense-Non-operating expense,结果应该小于100万-70万即30万，选A

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1 个答案

王园圆_品职助教 · 2023年09月11日

同学你好，题目求的是net revenue 不是Net Income，这两者是不一样的

net revenue = total revenue - returns of good sold

net revenue指的是公司总的营业收入减去客户退货后归还客户的那部分营收以后的净值

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