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.
在损耗经济利益的当期，那就是费用发生的时候，但是应该是产品卖出去的时候才会记录expense，而不是费用发生的时候吧？
