开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

cathyz · 2021年06月30日

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:

A.

an increase in accounts receivable of $150,000.

B.

a net increase in assets of $50,000.

C.

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 
1 个答案

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。


----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

  • 1

    回答
  • 0

    关注
  • 349

    浏览
相关问题

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

2023-09-18 13:43 1 · 回答

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. 老师 所以这个题的表达是这样吗Sales 150,000 inventory 150,000A/R 200,000 COGS 150,000 Revenue 50,000

2023-07-19 07:44 1 · 回答

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.小白提问。。。。。。

2023-01-12 06:55 2 · 回答

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

2022-02-12 11:41 1 · 回答

NO.PZ2018062004000018 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. 是不是balansheet要平衡的话,右边要equity增加5000是么

2021-12-31 08:56 1 · 回答