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cathyz · 2020年03月10日

问一道题：NO.PZ2016012102000049

  1. CFA I
  2. FRA

问题如下：

A seller of a concert's ticket need to report the received money from advance sale of tickets which are not refundable. These sales should be reported as a(an):

选项：

A.

recognized unearned revenue since costs have been incurred.

B.

recognized revenue because costs have been incurred.

C.

deferred revenue until the sporting event is held.

解释：

Even though tickets can not be refunded, the revenue should not be recognized before the event is hold.

这个演唱会门票都是不可退的，cost有没有产生有什么关系呢？为什么不能直接记为一笔cash的收入？liability为unearned revenue？

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1 个答案

纠纠_品职答疑助手 · 2020年03月11日

同学你好：

根据确认收入五步法，第五步需要等履约义务完成时才能确认收入，所以选C。

一般我们把存在cost认为是进行履约义务相关的因素，因为确认收入和成本是需要匹配的，但产生Cost不代表履约义务完成。A选项逻辑是不对的，B选项逻辑和结论都不对。

所以我们收到钱不是一笔收入，资产端增加一笔Cash 负债端增加一笔Unearned revenue，不影响收入。

Five steps in recognizing revenue:
1. Identify the contract(s) with a customer
2. Identify the separate or distinctperformance obligationsin the contract
3. Determine the transaction price
4. Allocatethe transactionpriceto the performance obligations in the contract
5. Recognize revenue when (or as) the entity satisfies a performance obligation

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