问题如下:
Expenses on the income statement may be grouped by:
选项:
A.nature, but not by function.
B.function, but not by nature.
C.either function or nature.
解释:
C is correct.
IAS No. 1 states that expenses may be categorized by either nature or function.
解析:利润表上报告的费用可以按照nature列,也可以按照function列。如果按照nature,那么就单独报告折旧和摊销费用。如果按照function,则不单独列折旧和摊销费用,折旧和摊销费用按照功能被包含在COGS或者SG&A中。
老师 by nature 和 by function 怎么区别,还是很模糊,能不能详细解释一下。