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Izzy · 2018年09月03日

问一道题:NO.PZ2018062004000024 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:    accrued revenue 和 acount receivable 都是应收账款的意思吧


1 个答案

品职辅导员_小明 · 2018年09月04日

accrued revenue 和 acount receivable 是有一点区别的,否则也不会有2个不同的专业词汇,区别就在于后者是别人欠你的钱还没有给你的,而前者是别人没有欠你的钱,没有付款周期,只不过现在还没有收到钱,可能明天就收到了,或者是因为某些因素没有及时到账,总之这个收益是可以确认的。

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2024-07-23 12:16 1 · 回答

    本来以为accruerevenue=account receivable,但是看完答案感觉晕掉了。。。所以accruerevenue、acreceivable和unbillerevenue到底是什么意思和勾稽关系啊。。。

2018-11-19 22:07 1 · 回答