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薛定谔都有猫 · 2024年01月02日

这里的cash collected应该怎么理解？

  1. CFA I
  2. FRA

NO.PZ2023081403000018

问题如下：

Q. Fairplay reported the information shown in Exhibit 1 related to the sale of its products during 2009, which was its first year of business:

Exhibit 1:

Fairplay

Under the accrual basis of accounting, how much net revenue would be reported on Fairplay’s 2009 income statement?

选项：

A.USD200,000

B.USD900,000

C.USD1,000,000

解释：

B is correct. Net revenue is revenue for goods sold during the period less any returns and allowances, or USD1,000,000 minus USD100,000 = USD900,000.

题目中的cash collected应该属于什么科目呢？是属于unearned revenue吗？

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1 个答案

王园圆_品职助教 · 2024年01月02日

同学你好，cash collected不是一个会计科目哦，这里的意思是公司收到的现金是80000的意思，说明可能有些客户用了“先买后付”这种类似的功能，可能还没有付现金，所以公司的总销售额100000是大于实际已经收到的现金80000的.本题是不需要使用该条件的，这个属于多余条件，迷惑考生用的哦

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