NO.PZ2017102901000015
问题如下：
A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear:
选项：
A.lower.
B.unchanged.
C.higher.
解释：
C is correct.
Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.
这题的知识点我懂，把合同取得成本capitalized的作法会令Net income较高，但我觉得题目最后一句话【dopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear】表达好奇怪。
如果句子没有initially：dopting the May 2014 IASB and FASB converged accounting standards on revenue recognition 这件事会让 company’s profitability appear 更高。这句是对的。
句子多了个initially，就让我觉得是dopting the May 2014 IASB and FASB converged accounting standards on revenue recognition 这件事使得原先的company’s profitability appear 更低。
老师，我该怎么避免理解错误？
