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

占庆画 · 2025年05月01日

资本化与费用化的对比

NO.PZ2024011002000017

问题如下:

A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged account­ing standards on revenue recognition makes the company’s profitability initially appear:

选项:

A.lower. B.unchanged. C.higher.

解释:

Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.

老师,您好,这道题是这么理解吗:原先是将获得合同的成本全部当作费用支出,所以当期的费用比较大,因此net income就比较低;如果是将合同成本按照履约获得的收入资本化后进行多期摊销,这样net income就会比费用化的net income 大,因此盈利能力就提高。是这样吗?谢谢

1 个答案

王园圆_品职助教 · 2025年05月01日

同学你好,题目说的是“profitability initially appear”也就是初始的时候的净利润,或者净利润率的高低的意思

你这里的理解绝大部分都是正确的,就是最后一句话“因此盈利能力就提高”——提醒一下,不是公司的盈利能力从此就一直提高了,而只是初始第一期公司确实可以有更高的NI和更高的净利润率哦