可否理解i/s表里的cogs对应B/
S表里的inv,cogs是8000所以asset里的inv也是8000?
问题如下图:
选项:
A.
B.
C.
解释:
NO.PZ2016012101000018 问题如下 TRR Enterprises solprocts to customers on 30 June 2006 for a totpriof €10,000. The terms of the sale are thpayment is e in 30 ys. The cost of the procts w€8,000. The most likely net change in TRR’s totassets on 30 June 2006 relateto this transaction is: A.€0. B.€2,000. C.€10,000. B is correct.The sale of procts without receipt of cash results in increase in accounts receivable (asset) of €10,000. The balanin inventory (asset) creases €8,000. The net increase in assets is €2,000. This woulbalanceincrease in revenue of €10,000 anincrease in expenses (costs of goo sol of €8,000.解析卖了10000块的产品,成本是8000,因此存货减少8000。有30天的延迟付款时间,因此应收账款增加10000。总的来看,资产增加了2000。 问题中有一条助教回复是“资产负债表上的存货是资产负债表日当天公司存货的余额,而损益表中COGS则表示当期出售的存货的金额,一个是存量一个是流量,并不相等”,既然这样的话,为什么这里直接把cogs 8000 当成了inventory 了?
NO.PZ2016012101000018 资产端应收+10000,存货-8000 然后呢?总资产增加2000怎么表达出来。辛苦画下b/s
请问哪里看出是有30天的延迟付款时间呢?
老师, 这题该笔业务,存货减少8000(资产),对应着利润表中的COGS增加8000;同时应收账款增加10000(资产),对应着利润表中收入增加10000. 然后net change in totasset是2000+, 但利润表增加了18000,这样的话,资产负债表怎么平呢?