扑扑扑 · 2020年10月09日
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：
C is correct.
Even though tickets can not be refunded, the revenue should not be recognized before the event is hold.
这题没看懂呀..请问题干怎么翻译..
Olive_品职助教 · 2020年10月10日
嗨，爱思考的PZer你好：
卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。
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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NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol考点收入确认卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。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逻辑是不对的，B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Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation ferrerevenue 是否就是account recievable
NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol考点收入确认卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。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逻辑是不对的，B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Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation No.PZ2016012102000049 (选择题)来源: 品职出题A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an):您的回答正确答案是: CA不正确recognizeunearnerevenue sincosts have been incurre----老师，这题我不理解。我把我做题的思路告诉您，您帮我看看我是不是逻辑有问题提前收到钱，在复式记账法里，左边我+100（票钱，Cash）,右边我在liability里加 +100 (债务）.然后左右就平了。然后这个销售我认为是unearnerevenue ，为什么是不对的呢？
NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol考点收入确认卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。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逻辑是不对的，B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Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation A错在哪里？递延收入是资产科目吗？
NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol考点收入确认卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。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逻辑是不对的，B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Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation 哪怕举办音乐会的成本都付过了，音乐会还没办完，都不能确认收入，是这个意思吗？
NO.PZ2016012102000049问题如下A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an):A.recognizeunearnerevenue sincosts have been incurreB.recognizerevenue because costs have been incurreC.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol考点收入确认卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。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逻辑是不对的，B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Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation 原因是，A刚好符合之前学的权责发生制，cash receivein aan属于liability anunearnerevenue. 就可以确认收入了呀？那这里的五步法的第五步也是很有道理的。。。。我们做题的时候应该怎么区分啊？看了答案也是觉得很有道理的，那我是不是理解错了权责发生制？他只是一种记账方式？谢谢解答
