NO.PZ2016012102000024
问题如下：
Which of the following statements is most accurate about the expenses classified by nature or by function in the income statement?
选项：
A.Income taxes are expenses grouped together by their nature. Cost of goods sold are expenses grouped together by their function.
B.Both Income taxes and Cost of goods sold are expenses grouped together by their function.
C.Income taxes are expenses grouped together by their function. Cost of goods sold are expenses grouped together by their nature.
解释：
A is correct.
Income taxes are expenses grouped together by their nature. Cost of goods sold combines all costs associated with manufacturing, which means including all expenses related to the same function.
考点：费用归集的方式
费用归集的方式有两种：by nature（性质）和by function(功能)
所得税费用，是按性质归集的，不分某种业务(功能)产生的所得税。
销售成本，是按功能归集的，合并所有和生产功能有关的成本。
COGS是by function吗？
老师课上讲了dep是by function可以归入到COGS 和sg&a，胆COGS也是by function，那它归入到哪儿？我看i/s的表上都是单独理出来cogs的，没有并入任何项，实在难理解，老师可以详细讲讲吗？
谢谢
