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