NO.PZ2016012101000051
问题如下：
Fairplay had the following information related to the sale of its products during 2009, which was its first year of business:
Under the accrual basis of accounting, how much net revenue would be reported on Fairplay’s 2009 income statement?
选项：
A. $200,000.
B. $900,000.
C. $1,000,000.
解释：
B is correct.
Net revenue is revenue for goods sold during the period less any returns and allowances, or $1,000,000 minus $100,000 = $900,000.
解析：考点是net revenue的定义。是剔除退货后的净收入=revenue-returns of goods sold= 1,000,000- 100,000= 900,000
除了return of good sold