开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Sprinkle · 2025年04月14日

请解释下A选项,year 1有收到钱吗?

NO.PZ2024030503000190

问题如下:

Question For a company reporting on a calendar year basis, the receipt of a payment from a client in Year 1 for the delivery of services in Year 2 most likely increases:

选项:

A.net income for Year 1.

B.liabilities as of 31 December of Year 1.

C.cash flow from operating activities for Year 2.

解释:

Solution
  1. Incorrect because there are situations when a company receives cash in advance and actually delivers the product or service later, perhaps over a period of time. In this case, the company would record a liability for unearned revenue when the cash is initially received, and revenue would be recognized as being earned over time as products and services are delivered. As delivery of services does not happen in the current year, no revenue is recognized in the current year and, therefore, the transaction will not increase net income for the current year.
  2. Correct because there are situations when a company receives cash in advance and actually delivers the product or service later, perhaps over a period of time. In this case, the company would record a liability for unearned revenue when the cash is initially received, and revenue would be recognized as being earned over time as products and services are delivered.

  3. Incorrect because the cash flow will be recognized in the current year even though the revenue will not be recognized until the following year. The receipt of cash in the current year will increase cash flow from operating activities in the current year rather than the following year.

Analyzing Income Statements

请解释下A选项,year 1有收到钱吗?

1 个答案

王园圆_品职助教 · 2025年04月14日

同学你好,第一年收到钱了,但是第一年收到了钱第二年才提供服务,所以这个钱不能确认为收入,而是在会计记账上确认为预收账款同时增加现金的——这个记账过程不经过I/S表的任何科目,所以也不会影响第一年的net income

  • 1

    回答
  • 0

    关注
  • 3

    浏览
相关问题