有一个衍生问题

问题如下：

Apex Consignment sells items over the internet for individuals on a consignment basis. Apex receives the items from the owner, lists them for sale on the internet, and receives a 25 percent commission for any items sold. Apex collects the full amount from the buyer and pays the net amount after commission to the owner. Unsold items are returned to the owner after 90 days. During 2019, Apex had the following information:

• Total sales price of items sold during 2019 on consignment was €2,000,000.

• Total commissions retained by Apex during 2019 for these items was €500,000.

How much revenue should Apex report on its 2019 income statement?

选项：

A.

€500,000.

B.

€2,000,000.

C.

€1,500,000.

解释：

A is correct.

Apex is not the owner of the goods and should only report its net commission as revenue.

解析：Apex是交易的中间商，主营业务收入是佣金收入，Apex并不拥有其销售的商品的所有权，确认的revenue应该就是赚到的佣金，即€500,000。