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Jing,L · 2024年07月04日

为什么不能减去cost of goods sold？

  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.

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?Under the accrual basis of accounting, how much net revenue would be reported on Fairplay’s 2009 income statement

既然他问net，是不是应该1000-退货- 成本 = 1000-100-700 =200？

我知道这个net与收800的钱没有关系，但是为什么不能减去700的成本呢？

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1 个答案

lynn_品职助教 · 2024年07月04日

嗨，努力学习的PZer你好：


其实就是net revenue的定义决定的，这里要注意区分net revenue和net income


net income = net profit = 净利润,是I/S表的最后一行的数据,即net revenue减去各项生产成本,经营成本,考虑公司的投资收益,利息,税费等各项费用后的最后的净盈利的金额


而net revenue是I/S表的起始第一行的数据,等于销售价格乘以销售量减去退货的部分后的值

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