NO.PZ2023020602000038
问题如下:
An artists’ cooperative sells its artwork on a consignment basis through a local art gallery. The cooperative should most likely recognize revenue when the art gallery: (2020-Mock-B-PM 55)选项:
A.sells the artwork. B.remits payment for the artwork. C.receives the artwork.解释:
Revenue is recognized by the cooperative when the art gallery sells the artwork because that is the point at which the risks and rewards transfer from the cooperative to a third party and the amount of revenue is measurable.
B is incorrect. This would be appropriate only if there was a significant collectability concern.
C is incorrect. This would be the usual revenue recognition timing for the sale of goods to a third party directly.
为什么选A呢?售出并不代表客户已经接收资产。或者实际占有。确实收入的条件是商品或服务控制权转移给客户为履行履约义务时点。