这个1500不应该是cash received later （accrued revenue)嘛？

NO.PZ2018062004000018

问题如下：

John has a bicycle factory and sold 500 bicycles on 1 March this year at a total price of $200,000. Assume the total cost is $150,000 and the payment will be received after 90 days. On 1 March, this transaction most likely resulted in:

选项：

an increase in accounts receivable of $150,000.

a net increase in assets of $50,000.

no effect on total assets.

解释：

B is correct.

The payment received in the future will increase the accounts receivable of $200,000. As 500 bicycles are sold, the inventory will decrease $150,000. Therefore, the net increase in assets is $50,000.

这1500 不是应该记为Asset上升1500，Equity上升1500，这2000是Cash Asset 上升2000，然后Equity上升2000嘛？语句写的不对理解很困难cost received later than 90 days 应该是 cost made later than 90 days

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纠纠_品职答疑助手 · 2021年07月02日

嗨，努力学习的PZer你好：

公司500辆自行车买了200k, 成本是150k。

交易进行的当下，应该产生收入200k，而库存减少150k，所以总的资产上升的50k。

200k的收入因为没有收到反应的是营收账款。

同学写的结论可能有点问题，这里150k是成本应该是抵减的资产的，因为卖出去了，就不再是公司的资产了

200k也不是Cash asset，而是AR。

Assume the total cost is $150,000 and the payment will be received after 90 days.

这句话断句应该是这样的，成本是150k，而（买家）的付款会在90天之后支付，并不是说成本是90天之后支付的意思。

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NO.PZ2018062004000018问题如下 John ha bicycle factory ansol500 bicycles on 1 Marthis yea totpriof $200,000. Assume the totcost is $150,000 anthe payment will receiveafter 90 ys. On 1 March, this transaction most likely resultein:increase in accounts receivable of $150,000.B.a net increase in assets of $50,000.no effeon totassets.B is correct. The payment receivein the future will increase the accounts receivable of $200,000. 500 bicycles are sol the inventory will crease $150,000. Therefore, the net increase in assets is $50,000.这里面totpri和 totcost 怎么理解呢

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NO.PZ2018062004000018 15万还没收到，不就是应收账款吗

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2021-12-31 08:56 1 · 回答

这个1500不应该是cash received later （accrued revenue)嘛？

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