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摇一摇 · 2023年04月20日

翻译

NO.PZ2016012102000027

问题如下:

Which of the following principle requires that expenses incurred to generate revenue are recognized in the same accounting period as the revenue?

选项:

A.

Accrual.

B.

cash based.

C.

Matching.

解释:

C is correct.

The matching principle requires that expenses directly related to revenue generation are recognized in the same period as the revenue.

考点:matching principle的定义

配比原则要求某个会计期间或某个会计对象所取得的收入应与为取得该收入所发生的费用、成本相匹配,以正确计算在该会计期间、该会计所获得的净损益。

Which of the following principle requires that expenses incurred to generate revenue are recognized in the same accounting period as the revenue?

这句话怎么翻译啊?看不懂

1 个答案

lynn_品职助教 · 2023年04月21日

嗨,爱思考的PZer你好:


Which of the following principle requires that expenses incurred to generate revenue are recognized in the same accounting period as the revenue?

这句话怎么翻译啊?看不懂


CFA中的一大难点就是长难句哦,拆分理解的重点是that as to这些介词等,上面的意思就是用来获取利润的费用利润同一时期确认的会计原则是哪些。(颜色和英文原句一一对应)


会计主体必须按照权责发生制的原则对各期的收入费用进行核算,但是按照权责发生制算出的费用并非全部都是期间费用或产品成本


有些间接费用是要在各期分摊的,只有按照配比原则确定的费用才是期间费用或产品成本。

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