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

王小周 · 2024年06月10日

这个知识点是网课里哪提到的呢？怎么一点印象都没有

  1. CFA I
  2. FRA

NO.PZ2023081403000020

问题如下：

Q. A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear:

选项：

A.lower.

B.unchanged.

C.higher.

解释：

C is correct. Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.

这个知识点是网课里哪提到的呢？怎么一点印象都没有

添加评论
1 个答案
已采纳答案

lynn_品职助教 · 2024年06月11日

嗨，从没放弃的小努力你好：


这个知识点是2014年的准则相关内容，这几年的讲义已经更新了，所以同学是觉得没有印象，以下是以前几年的FSA讲义的相关内容

同学大致了解一下本题即可，这不会是今年考察的重点了，下面的解释时间紧的话，同学可以不看，有兴趣可以了解一下。


我们先解释一下什么叫incremental cost of obtainning a conract，翻译过来是取得合约的增量成本。是啥意思呢？就是只有签了合同才有的成本，没有签合约就没有这个成本。比如卖房子时，如果销售 经理签了一个合约，就有1%的提成，那这就 属于增量成本。因为不签合约就不会发生这个费用。


根据新的收入确认原则 规定，需要将这笔费用进行资本化，在合约履行期内进行摊销。但这个公司之前是将这笔钱进行费用化的，即当年就确认了整个费用。所以这一题实际上是问你资本化和费用化的影响。


费用化当期确认，而资本化是先确认资产，逐年进行 摊销，所以第一年资本化下费用更低，NI更高。


这道题当年就比较细枝末节，现在更难判断在考什么点，从题干中我们看到expense the costs，再看到题目需要比较第一年的NI大小，从而判断出是在考考资本化和费用化。

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

  • 1

    回答

  • 0

    关注

  • 278

    浏览
相关问题

NO.PZ2023081403000020问题如下 Q. 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.这个知识点是在哪里讲的

2024-10-15 15:39 1 · 回答

NO.PZ2023081403000020问题如下 Q. 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.这题怎么理解？美国准则和世界准则的资本化和费用化的区别在讲义什么位置？

2024-10-14 09:54 1 · 回答

NO.PZ2023081403000020问题如下 Q. 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.看题目是之前确认的和现在比，可看解析是之前确认的和现在比。这道题知识点理解，审题是怎么看出来的

2024-09-24 09:13 1 · 回答

NO.PZ2023081403000020问题如下Q. 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.请问这个题目考查哪个知识点？

2024-06-23 18:58 1 · 回答