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

返回

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

添加评论
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

  • 1

    回答

  • 0

    关注

  • 505

    浏览
相关问题

NO.PZ2023081403000018 问题如下 Q. Fairplreportethe information shown in Exhibit 1 relateto the sale of its procts ring 2009, whiwits first yeof business:Exhibit 1: FairplUnr the accrubasis of accounting, how munet revenue woulreporteon Fairplay’s 2009 income statement? A.US00,000 B.US00,000 C.US,000,000 B is correct. Net revenue is revenue for goo solring the perioless any returns anallowances, or US,000,000 minus US00,000 = US00,000. 同题目

2024-10-30 15:53 1 · 回答

NO.PZ2023081403000018 问题如下 Q. Fairplreportethe information shown in Exhibit 1 relateto the sale of its procts ring 2009, whiwits first yeof business:Exhibit 1: FairplUnr the accrubasis of accounting, how munet revenue woulreporteon Fairplay’s 2009 income statement? A.US00,000 B.US00,000 C.US,000,000 B is correct. Net revenue is revenue for goo solring the perioless any returns anallowances, or US,000,000 minus US00,000 = US00,000. Q. Fairplreportethe information shown in Exhibit 1 relateto the sale of its procts ring 2009, whiwits first yeof business:Exhibit 1:FairplayUnr the accrubasis of accounting, how munet revenue woulreporteon Fairplay’s 2009 income statement?Unr the accrubasis of accounting, how munet revenue woulreporteon Fairplay’s 2009 income statement既然他问net，是不是应该1000-退货- 成本 = 1000-100-700 =200？我知道这个net与收800的钱没有关系，但是为什么不能减去700的成本呢？

2024-07-04 02:37 1 · 回答

NO.PZ2023081403000018 问题如下 Q. Fairplreportethe information shown in Exhibit 1 relateto the sale of its procts ring 2009, whiwits first yeof business:Exhibit 1: FairplUnr the accrubasis of accounting, how munet revenue woulreporteon Fairplay’s 2009 income statement? A.US00,000 B.US00,000 C.US,000,000 B is correct. Net revenue is revenue for goo solring the perioless any returns anallowances, or US,000,000 minus US00,000 = US00,000. 老师好 所以revenue应该被理解为收益而不是利润对吗，题里只是要求算公司收回来多少收益的意思？没理解。。那net income又是什么目的？可以一下net profit、net income和net revenue到底是要干什么，分别代表什么吗？我实在没搞明白它们的区别，只是在问收回了多少钱，为什么不直接看cash collecte？这个cash collecte这里存在的意义是什么呀

2024-04-12 12:40 1 · 回答

NO.PZ2023081403000018 问题如下 Q. Fairplreportethe information shown in Exhibit 1 relateto the sale of its procts ring 2009, whiwits first yeof business:Exhibit 1: FairplUnr the accrubasis of accounting, how munet revenue woulreporteon Fairplay’s 2009 income statement? A.US00,000 B.US00,000 C.US,000,000 B is correct. Net revenue is revenue for goo solring the perioless any returns anallowances, or US,000,000 minus US00,000 = US00,000. net revenues不应该是revenue-cost of goo sol退货的吗

2024-03-20 16:16 2 · 回答

NO.PZ2023081403000018 问题如下 Q. Fairplreportethe information shown in Exhibit 1 relateto the sale of its procts ring 2009, whiwits first yeof business:Exhibit 1: FairplUnr the accrubasis of accounting, how munet revenue woulreporteon Fairplay’s 2009 income statement? A.US00,000 B.US00,000 C.US,000,000 B is correct. Net revenue is revenue for goo solring the perioless any returns anallowances, or US,000,000 minus US00,000 = US00,000. 如果题目里给出scounts和commissions的话，是不是也要计入net revenue的计算里呀？

2024-02-06 11:24 1 · 回答