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vici · 2020年10月27日

问一道题:NO.PZ2016012102000027 [ CFA I ]

问题如下:

Which of the following  principle requires that expenses incurred to generate revenue are recognized in the same accounting period as the revenue?

选项:

A.

Accrual.

B.

cash based.

C.

Matching.

解释:

C is correct.

The matching principle requires that expenses directly related to revenue generation are recognized in the same period as the revenue.

今天在讲第几页,我没有找到。
1 个答案

Olive_品职助教 · 2020年10月28日

嗨,爱思考的PZer你好:


这道题考查的是收入和费用确认的匹配原则。

内容在基础班讲义113页:

Understanding Income Statements一章→Revenue recognition & Expense recognition一节

 


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!


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