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ciaoyy · 2018年01月31日

问一道题:NO.PZ2017102901000026 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


不大明白答案。三个选项都说是after at least one year,为什么还有current liability呢?

1 个答案
已采纳答案

竹子 · 2018年02月01日

分类为current除了依据一个会计周期来分以外,还有一个经营周期。即,就算超过了一年,但如果在一个经营 周期内,也算是current。所以B选项 符合

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NO.PZ2017102901000026问题如下 Whiof the following is most likely classifiea current liability?A.Payment receivefor a proe to livereleast one yeafter the balansheet teB.Payments for merchanse e least one yeafter the balansheet te but still within a normoperating cycleC.Payment on e in six months for whithe company hthe uncontionright to fer settlement for least one yeafter the balansheet teB is correct.Payments e within one operating cycle of the business, even if they will settlemore thone yeafter the balansheet te, are classifiecurrent liabilities. Payment receivein aanof the livery of a gooor servicreates obligation or liability. If the obligation is to fulfilleleast one yeafter the balansheet te, it is recora non-current liability, suferrerevenue or ferreincome. Payments ththe company hthe uncontionright to fer for least one yeafter the balansheet mclassifienon-current liabilities.记录一下翻译

2023-02-28 11:06 1 · 回答

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2022-03-08 11:57 1 · 回答

在运营周期内,哪怕超过资产负债表日一年也算是current,那么为什么A不对? 如何去定义一个运营周期?

2020-03-28 07:13 1 · 回答

C为啥错?谢谢老师

2018-11-04 10:01 1 · 回答

    在一个经营周期内,是否可以理解为今天卖出的东西,一年半后我才收到钱, 这整个经营才算完成,虽然超过了一年,但这样的payment也算是current liability是吗? 

2018-10-14 18:36 1 · 回答