NO.PZ2016012102000049
问题如下：
A seller of a concert's ticket need to report the received money from advance sale of tickets which are not refundable. These sales should be reported as a(an):
选项：
A.recognized unearned revenue since costs have been incurred.
B.recognized revenue because costs have been incurred.
C.deferred revenue until the sporting event is held.
解释：
C is correct.
Even though tickets can not be refunded, the revenue should not be recognized before the event is hold.
考点：收入确认
卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。
根据确认收入五步法，第五步需要等履约义务完成时才能确认收入，所以选C。
一般我们把存在cost认为是进行履约义务相关的因素，因为确认收入和成本是需要匹配的，但产生Cost不代表履约义务完成。A选项逻辑是不对的，B选项逻辑和结论都不对。
所以我们收到钱不是一笔收入，资产端增加一笔Cash 负债端增加一笔Unearned revenue，不影响收入。
Five steps in recognizing revenue:
1. Identify the contract(s) with a customer
2. Identify the separate or distinctperformance obligationsin the contract
3. Determine the transaction price
4. Allocatethe transactionpriceto the performance obligations in the contract
5. Recognize revenue when (or as) the entity satisfies a performance obligation
No.PZ2016012102000049 (选择题)
来源: 品职出题
A seller of a concert's ticket need to report the received money from advance sale of tickets which are not refundable. These sales should be reported as a(an):
您的回答A, 正确答案是: C
A
不正确recognized unearned revenue since costs have been incurred.
----老师，这题我不理解。我把我做题的思路告诉您，您帮我看看我是不是逻辑有问题
提前收到钱，在复式记账法里，左边我+100（票钱，Cash）,右边我在liability里加 +100 (债务）.然后左右就平了。
然后这个销售我认为是unearned revenue ，为什么是不对的呢？
