NO.PZ2019120301000048
问题如下：
Question Under general principles of expense recognition, a company should:
选项：
A.apply uniform treatment for administrative and depreciation costs.
B.recognize expenses in the period that it consumes the associated economic benefits.
C.allocate lost economic benefits prospectively over the expected period in which the benefits would have been earned.
解释：
SolutionB is correct. In general, a company recognizes expenses in the period that it consumes (i.e., uses up) the economic benefits associated with the expenditure or loses some previously recognized economic benefit.
A is incorrect because administrative and depreciation costs are not treated uniformly; administrative costs are expensed immediately, and depreciation is allocated over time.
C is incorrect because a company recognizes expenses in the period that it loses some previously recognized economic benefit or consumes the economic benefits associated with the expenditure, not when benefits would have been earned.
A. Administrative expense和depreciation expense 不是都是period cost嘛？为什么说administrative expense 是expense immediately
B. 这个答案和讲解都是什么意思麻烦讲解一下
