不明白题干的意思，请您帮忙解释一下
问题如下图：
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解释：
品职辅导员_小明 · 2018年07月06日
在接受新的会计准则之前，公司对于incremental costs是做费用化处理的，也就是记为expense 记入I/S，在接受新的会计准则之后，对incremental costs是做资本化处理的，所以I/S里的expense去除，然后计入B/S，这样NI就会变高。
ninalin · 2018年08月17日
老师，incremental costs做资本化处理，I/S的expense就要去除？依据是？
品职辅导员_小明 · 2018年08月18日
因为费用化换成资本化，所以之前关于费用化再I/S里的expense就要去掉，否则就会重复支出。
NO.PZ2017102901000015 问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr. 问的是之前对比现在，之前的低，还是问的是对比现在的profit？
NO.PZ2017102901000015 问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr. 请问，这里说的是把增量记为了费用。不是说了记为资本profit才会增加吗？这里明确说了记为费用啊？
NO.PZ2017102901000015问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear:A.lower.B.unchangeC.higher.C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr.请问老师，原题是哪里表述“需要和当下新准则做对比的”
NO.PZ2017102901000015 问题如下 A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr. 请问这个题目对应的知识点在讲义哪里呢
NO.PZ2017102901000015问题如下A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct.Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr.讲课的时候就不是很明白，老师说销售提成，这里可以举个例子吗？合同履行成本那个钓鱼的明白了。incrementcost可以举个例子方便理解吗？如果是销售提成的话，不太明白怎么就计入relatecost了，不是应该是计入SG A吗？