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Katherine · 2023年09月18日

这题

  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.

这里面total price 和 total cost 怎么理解呢

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1 个答案

lynn_品职助教 · 2023年09月18日

嗨，努力学习的PZer你好：


这里面total price 和 total cost 怎么理解呢


at a total price of $200,000. Assume the total cost is $150,000 


意思是这批货物打包一起的价格和成本，不是单价，和每个货物的成本。


revenue　＝　sales　＝　总的营业收入

COGS＝和营业收入直接挂钩的生产成本或产品成本——COGS和inventory一般是互相呼应彼此对应的

gross　profit　（＝　revenue　－　COGS）也就是中文的毛利润


所以本题是


卖货当时：

sales（revenue）：＋200000

COGS： －150000

A／Ｒ： ＋200000

inventory： －150000


90天以后收到钱的时候：

Cash: +200000

A/R: -200000

----------------------------------------------
努力的时光都是限量版，加油！

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