不明白题干的意思,请您帮忙解释一下
问题如下图:
选项:
A.
B.
C.
解释:
品职辅导员_小明 · 2018年07月06日
在接受新的会计准则之前,公司对于incremental costs是做费用化处理的,也就是记为expense 记入I/S,在接受新的会计准则之后,对incremental costs是做资本化处理的,所以I/S里的expense去除,然后计入B/S,这样NI就会变高。
ninalin · 2018年08月17日
老师,incremental costs做资本化处理,I/S的expense就要去除?依据是?
品职辅导员_小明 · 2018年08月18日
因为费用化换成资本化,所以之前关于费用化再I/S里的expense就要去掉,否则就会重复支出。
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?