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惠媛🍭 · 2021年07月29日

为什么这道题要算net revenue?

NO.PZ2018062004000057

问题如下:

XYZ is a travel agency, which makes profits by receving 10% commision for any air tickets sold. XYZ receives the full sale price from the buyer and pays the net amount after commission to airline company. Assuming total air tickets sales during the year is $5 million, the revenue XYZ reported on its income statement is:

选项:

A.

0.5 million

B.

5 million

C.

1.5 million

解释:

A is correct. XYZ should report its revenue based on net revenue, net revenue=commission=10%*5 =0.5 million

实际进账不是5million吗
1 个答案

Kiko_品职助教 · 2021年07月29日

嗨,爱思考的PZer你好:


这道题考察的是损益表那章关于复杂合同revenue确认的知识点。因为题目说了这家公司是travel agency,是委托代理问题,那么这个5m是不计入公司账上的,他通过代理销售机票获得的commission才计入它revenue里面。现实中比如携程就是这样。

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努力的时光都是限量版,加油!

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