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简ying · 2019年10月09日

问一道题：NO.PZ2018062004000018 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：有点忘记cogs怎么确认了 能给说下咋记账的不？谢谢

选项：

A.

B.

C.

解释：

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1 个答案

Olive_品职助教 · 2019年10月10日

同学你好，公司3月1号卖出商品，应该在损益表中确认200,000的revenue，同时确认150,000的COGS。资产负债表上，存货减少150,000，由于货款还没收到，所以在资产负债表中要确认200,000的应收账款,，资产负债表的净变化是增加了50,000。加油

简ying · 2019年10月10日

asset和equity都增加，对吧？

Olive_品职助教 · 2019年10月10日

是的，损益表可以理解为资产负债表的子表，损益表中的利润会直接影响equity，因此equity也会增加

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