问题如下:
Under converged accounting standards, the incremental costs of construction contract should be capitalized, compared to expense the costs in the past, the earnings in the first year would:
选项:
A.remain the same
B.decrease
C.increase
解释:
C is correct. Capitalizing the costs will delay costs recognization, so the earnings in the first year will increase.
老师 我忘记资本化的概念了,可以解释一下这概念吗?