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FrankSun · 2020年10月29日

问个问题

Q. A company sells a product with a three-year warranty included in the price. According to IFRS, which of the following is the most appropriate accounting treatment for the warranty?

  1. Fully recognizing the revenue at the time of the sale but waiting until the actual warranty costs are incurred to recognize the expense.
  2. Fully recognizing the revenue and estimated warranty expense at the time of the sale and updating the expense as indicated by experience over the life of the warranty.
  3. Deferring all of the revenue and recognizing it over the life of the warranty period.

Solution

B is correct. Under the matching principle, a company is required to estimate the amount of future expenses resulting from its warranties and to update the expense as indicated by experience over the life of the warranty. Waiting until actual costs are incurred will not match the expense with the associated revenue.

A is incorrect because waiting until actual expenses are incurred will not match the expense with the associated revenue.

C is incorrect because it is appropriate to record the estimated expense at the time of the sale.

这道题,请问老师可以帮忙解答一下吗?谢谢。

2 个答案
已采纳答案

Olive_品职助教 · 2020年11月03日

一个公司卖一个产品,这个产品有三年质保,是包含在revenue里面的,也就是说,万一发生维修退货,就没有这么多revenue了。题目问这个warranty该怎么处理。

1 revenue全部确认,如果未来发生三包服务,那么确认费用

2 卖的时候就把revenue和全部三包费用都确认在损益表里,如果未来没有发生这么多三包成本,到时候再调整费用

3 推迟确认收入,在三包期间逐步确认。

正确答案选B。

这个知识点在基础班讲义114页:

  • Warranties
    • Under the matching principle, a company is required to recognize an estimated warranty expense in the period of the sale.

也就是说三包费用要跟与其匹配的收入同时确认的。如果未来不会发生这么多的费用,那么再调整。也就是说,我们在确认收入的时候就默认这些三包费用预期未来是会发生的,是企业获得不了的部分,所以当时就要从revenue中扣除。

 

Olive_品职助教 · 2020年10月29日

嗨,爱思考的PZer你好:


请问同学是哪里看到的这个题目呢,是经典题、mock还是课后题,麻烦定位一下具体的题号。

如果不是品职或者官方题目的话我们不提供解答呢~


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FrankSun · 2020年11月03日

老师,是从CFA官网的课后习题中遇到的

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