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。
请教助教老师, 何老师在上课的时候讲到,EBIT是要除去int expense/income,但我明明感觉EBIT是包含int expense,EBIT不是earning before int and tax吗,,是没有除去利息和税之前的earning,这里不懂了, 求老师解答。