问题如下图：
选项：
A. 
B. 
C. 
解释：
这里的考点是问IFRS和GAAP对费用化资本化的区别吗 可以解释一下这个考点吗 找不到在哪里了
NO.PZ2017102901000015 问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr. 问的是之前对比现在，之前的低，还是问的是对比现在的profit？
NO.PZ2017102901000015 问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr. 请问，这里说的是把增量记为了费用。不是说了记为资本profit才会增加吗？这里明确说了记为费用啊？
NO.PZ2017102901000015问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear:A.lower.B.unchangeC.higher.C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr.请问老师，原题是哪里表述“需要和当下新准则做对比的”
NO.PZ2017102901000015 问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr. 请问这个题目对应的知识点在讲义哪里呢
NO.PZ2017102901000015问题如下A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr.讲课的时候就不是很明白，老师说销售提成，这里可以举个例子吗？合同履行成本那个钓鱼的明白了。incrementcost可以举个例子方便理解吗？如果是销售提成的话，不太明白怎么就计入relatecost了，不是应该是计入SG A吗？
