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WINWIN8 · 2018年10月14日

问一道题:NO.PZ2017102901000026 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


在一个经营周期内,是否可以理解为今天卖出的东西,一年半后我才收到钱, 这整个经营才算完成,虽然超过了一年,但这样的payment也算是current liability是吗? 

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品职辅导员_小明 · 2018年10月15日

是的,因为每个公司的性质不一样,有的公司的运营周期就会比较长,可能会长于一年

比如说航天公司,造飞机或者轮船的,从接单,到最后交割,然后收款,要好几年

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NO.PZ2017102901000026问题如下 Whiof the following is most likely classifiea current liability?A.Payment receivefor a proe to livereleast one yeafter the balansheet teB.Payments for merchanse e least one yeafter the balansheet te but still within a normoperating cycleC.Payment on e in six months for whithe company hthe uncontionright to fer settlement for least one yeafter the balansheet teB is correct.Payments e within one operating cycle of the business, even if they will settlemore thone yeafter the balansheet te, are classifiecurrent liabilities. Payment receivein aanof the livery of a gooor servicreates obligation or liability. If the obligation is to fulfilleleast one yeafter the balansheet te, it is recora non-current liability, suferrerevenue or ferreincome. Payments ththe company hthe uncontionright to fer for least one yeafter the balansheet mclassifienon-current liabilities.记录一下翻译

2023-02-28 11:06 1 · 回答

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2022-03-08 11:57 1 · 回答

在运营周期内,哪怕超过资产负债表日一年也算是current,那么为什么A不对? 如何去定义一个运营周期?

2020-03-28 07:13 1 · 回答

C为啥错?谢谢老师

2018-11-04 10:01 1 · 回答