问一道题：NO.PZ2016012102000049 [ CFA I ]

NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol考点收入确认卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。根据确认收入五步法，第五步需要等履约义务完成时才能确认收入，所以选C。一般我们把存在cost认为是进行履约义务相关的因素，因为确认收入和成本是需要匹配的，但产生Cost不代表履约义务完成。A逻辑是不对的，B逻辑和结论都不对。所以我们收到钱不是一笔收入，资产端增加一笔Cash 负债端增加一笔Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation ferrerevenue 是否就是account recievable

NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol考点收入确认卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。根据确认收入五步法，第五步需要等履约义务完成时才能确认收入，所以选C。一般我们把存在cost认为是进行履约义务相关的因素，因为确认收入和成本是需要匹配的，但产生Cost不代表履约义务完成。A逻辑是不对的，B逻辑和结论都不对。所以我们收到钱不是一笔收入，资产端增加一笔Cash 负债端增加一笔Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation No.PZ2016012102000049 (选择题)来源: 品职出题A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an):您的回答正确答案是: CA不正确recognizeunearnerevenue sincosts have been incurre----老师，这题我不理解。我把我做题的思路告诉您，您帮我看看我是不是逻辑有问题提前收到钱，在复式记账法里，左边我+100（票钱，Cash）,右边我在liability里加 +100 (债务）.然后左右就平了。然后这个销售我认为是unearnerevenue ，为什么是不对的呢？

NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol考点收入确认卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。根据确认收入五步法，第五步需要等履约义务完成时才能确认收入，所以选C。一般我们把存在cost认为是进行履约义务相关的因素，因为确认收入和成本是需要匹配的，但产生Cost不代表履约义务完成。A逻辑是不对的，B逻辑和结论都不对。所以我们收到钱不是一笔收入，资产端增加一笔Cash 负债端增加一笔Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation A错在哪里？递延收入是资产科目吗？

NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol考点收入确认卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。根据确认收入五步法，第五步需要等履约义务完成时才能确认收入，所以选C。一般我们把存在cost认为是进行履约义务相关的因素，因为确认收入和成本是需要匹配的，但产生Cost不代表履约义务完成。A逻辑是不对的，B逻辑和结论都不对。所以我们收到钱不是一笔收入，资产端增加一笔Cash 负债端增加一笔Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation 哪怕举办音乐会的成本都付过了，音乐会还没办完，都不能确认收入，是这个意思吗？

NO.PZ2016012102000049问题如下A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an):A.recognizeunearnerevenue sincosts have been incurreB.recognizerevenue because costs have been incurreC.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol考点收入确认卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。根据确认收入五步法，第五步需要等履约义务完成时才能确认收入，所以选C。一般我们把存在cost认为是进行履约义务相关的因素，因为确认收入和成本是需要匹配的，但产生Cost不代表履约义务完成。A逻辑是不对的，B逻辑和结论都不对。所以我们收到钱不是一笔收入，资产端增加一笔Cash 负债端增加一笔Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation 原因是，A刚好符合之前学的权责发生制，cash receivein aan属于liability anunearnerevenue. 就可以确认收入了呀？那这里的五步法的第五步也是很有道理的。。。。我们做题的时候应该怎么区分啊？看了答案也是觉得很有道理的，那我是不是理解错了权责发生制？他只是一种记账方式？谢谢解答