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吴卓谦 · 2019年03月13日

问一道题:NO.PZ2017102901000015

问题如下图:

    

选项:

A.

B.

C.

解释:


我们还需要记会计准则的变换吗?这属于偏的知识点吗?

1 个答案

Wendy_品职助教 · 2019年03月13日

同学你说的对,这个知识点有点偏,不需要专门记忆,我们推理一下。

为了国际之间会计准则趋同,FASB和IASB在2014年发布了趋同的准则,主要目的在于提高会计报告的可比性,其中收入确认准则很重要。2014年据现在很近,另外其实我们现在学习的准则就是趋同后的准则了。

为了完成合同发生的支出,现在准则要求资本化,因此可以选出答案。

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