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sipingboy · 2022年05月05日

202205mockA第67题

In applying the principles of expense recognition, companies should:

A record any estimates of uncollectible amounts as a direct reduction of revenues.

B exclude costs of intangible assets with indefinite useful lives.

C recognize credit losses on customer receivables when defaults occur.


Solution

B is correct. The two main types of long-lived assets whose costs are not allocated over time are land and those intangible assets with indefinite useful lives.

A is incorrect because a company records an estimate of uncollectible amounts as an expense on the income statement, not as a direct reduction of revenues.

C is incorrect because, under the matching principle, at the time revenue is recognized on a sale, a company is required to record an estimate of how much of the revenue will ultimately be uncollectible.



请老师帮助,解析下C选项为什么错误和B选项为什么正确?


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已采纳答案

Lucky_品职助教 · 2022年05月07日

嗨,爱思考的PZer你好:


本题题目问,在遵循费用确认规则时,公司应该怎么处理。

principles of expense recognition 就是收入和费用的匹配原则,要matching。

1 、把任何预计收不回来的revenue,都直接扣减revenue。说法不对,revenue没有收现部分对应的是AR,AR如果预计收不回来,应该在损益表确认坏账准备,在资产负债表中增加allowance以抵减AR,而不是直接减少revenue。

2 、没有有限寿命无形资产的成本都要不予考虑。说法正确,无形资产不摊销。(虽然能做对并解释,但是这个选项的说法有点怪)

3 、如果客户发生违约,收不回来AR,要确认一个credit loss。说法不对。坏账是要提前计提坏账准备:

Under the matching principle, at the time revenue is recognized, a company records its estimate of uncollectible amounts as an expense on the income statement.

第三条里面说的这种做法(等真的违约才确认损失)叫direct write-off method,这种会计处理思想已经和现在的通用会计准则(generally accepted accounting principles)不一致了。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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