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醉清风 · 2020年03月10日

问一道题:NO.PZ2016012101000018

问题如下:

TRR Enterprises sold products to customers on 30 June 2006 for a total price of €10,000. The terms of the sale are that payment is due in 30 days. The cost of the products was €8,000. The most likely net change in TRR’s total assets on 30 June 2006 related to this transaction is:

选项:

A.

€0.

B.

€2,000.

C.

€10,000.

解释:

B is correct.

The sale of products without receipt of cash results in an increase in accounts receivable (an asset) of €10,000. The balance in inventory (an asset) decreases by €8,000. The net increase in assets is €2,000. This would be balanced by an increase in revenue of €10,000 and an increase in expenses (costs of goods sold) of €8,000.

解析:卖了10000块的产品,成本是8000,因此存货减少8000。有30天的延迟付款时间,因此应收账款增加10000。总的来看,资产增加了2000。

请问哪里看出是有30天的延迟付款时间呢?

1 个答案
已采纳答案

Olive_品职助教 · 2020年03月11日

嗨,爱思考的PZer你好:


The terms of the sale are that payment is due in 30 days.

这句话的意思就是30天后付款。


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NO.PZ2016012101000018 问题如下 TRR Enterprises solprocts to customers on 30 June 2006 for a totpriof €10,000. The terms of the sale are thpayment is e in 30 ys. The cost of the procts w€8,000. The most likely net change in TRR’s totassets on 30 June 2006 relateto this transaction is: A.€0. B.€2,000. C.€10,000. B is correct.The sale of procts without receipt of cash results in increase in accounts receivable (asset) of €10,000. The balanin inventory (asset) creases €8,000. The net increase in assets is €2,000. This woulbalanceincrease in revenue of €10,000 anincrease in expenses (costs of goo sol of €8,000.解析卖了10000块的产品,成本是8000,因此存货减少8000。有30天的延迟付款时间,因此应收账款增加10000。总的来看,资产增加了2000。 问题中有一条助教回复是“资产负债表上的存货是资产负债表日当天公司存货的余额,而损益表中COGS则表示当期出售的存货的金额,一个是存量一个是流量,并不相等”,既然这样的话,为什么这里直接把cogs 8000 当成了inventory 了?

2022-11-14 04:46 1 · 回答

NO.PZ2016012101000018 资产端应收+10000,存货-8000 然后呢?总资产增加2000怎么表达出来。辛苦画下b/s

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2019-11-25 14:23 1 · 回答

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2019-11-05 16:11 1 · 回答