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張楚晨晨晨O_o · 2024年04月12日

我把我的评论整合在这里 以免一会有答案找不到

  1. CFA I
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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.

老师好 所以revenue应该被理解为收益而不是利润对吗，题里只是要求算公司收回来多少收益的意思？没理解。。那net income又是什么目的？可以解释一下net profit、net income和net revenue到底是要干什么，分别代表什么吗？我实在没搞明白它们的区别，只是在问收回了多少钱，为什么不直接看cash collected呢？这个cash collected在这里存在的意义是什么呀

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王园圆_品职助教 · 2024年04月12日

同学你好，举个例子：公司卖货物，总共收到客户5000元，其中200元的收入发生了退货，而公司各项成本（包括COGS，SG&A，利息，税金等）是3000元

那revenue就是5000，net revenue就是5000-200=4800元也就是一般计入I/S 表的第一行的那个数

而net income（也叫 net profit )= 4800-3000 = 1800元


这道题并不是问公司收了多少钱，而是问的“how much net revenue would be reported on Fairplay’s 2009 income statement?”也就是求net revenue 的值

cash collect 是指公司这个期间一共收到了多少现金的货款，不是revenue的概念。还是以上面的例子为例，4800的net revenue 中，可能公司当期只收到了3000的现金，其余的要到下期客户才会支付，那本期cash collect就会更小。反之，如果本期有很多客户预付款，但是公司并没有交付产品不能确认收入，那cash collect就会比net revenue更高——cash collect在本题就是多余条件，迷惑考生用的


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