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小蜜蜂jj1 · 2022年02月12日

A为什么不对呢

  1. CFA I
  2. FRA

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.

15万还没收到，不就是应收账款吗

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1 个答案

Kiko_品职助教 · 2022年02月13日

嗨，爱思考的PZer你好：


15万事cost同学，应该记成20万。

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努力的时光都是限量版，加油！

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