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shuangzili · 2022年03月31日

incremental cost 什么意思

  1. CFA I
  2. FRA

NO.PZ2017102901000015

问题如下：

A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear:

选项：

A.

lower.

B.

unchanged.

C.

higher.

解释：

C is correct.

Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.

讲课的时候就不是很明白，老师说销售提成，这里可以举个例子吗？

合同履行成本那个钓鱼的明白了。incremental cost可以举个例子方便理解吗？如果是销售提成的话，不太明白怎么就计入related cost了，不是应该是计入SG&A吗？

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1 个答案

Kiko_品职助教 · 2022年04月02日

嗨，从没放弃的小努力你好：


incremental cost合同取得成本，何老师举的例子，合同发生，会给销售人员一个销售提成，签不成就没有。这个提成就算合同取得成本。SG&A行政管理费用里面的销售佣金，是付给销售人员的佣金，这个是不管合同是否签都会付出去的固定成本

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