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栗栗🌰 · 2024年02月06日

关于Net Revenue的计算

  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.

如果题目里给出discounts和commissions的话，是不是也要计入net revenue的计算里呀？

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王园圆_品职助教 · 2024年02月06日

同学你好，如果是discounts，确实也属于net revenue应该抵扣的范围

但是commission一般是指的销售人员的提成，这种是属于公司销售费用的一部分，大概率是计入销售费用而不是抵扣net revenue的哦

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