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标题: [CFA模拟真题] 2006 CFA Level I -NO92 [打印本页]

作者: cfaedu    时间: 2006-11-22 11:01     标题: [CFA模拟真题] 每天一练:2006 CFA Level I -NO92

32Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.

 

Do the two conditions that must be met in order for revenue recognition to occur include the:

 

completion of the

earnings process?

receipt of

payment?

A

No

No

B

No

Yes

C

Yes

No

D

Yes

Yes


Select exactly 1 answers from the following: A. B. C. D.
答案和详解如下!
Feedback: Correct answer: C

The Analysis and Use of Financial Statements, 3rd edition, Gerald I. White, Ashwinpaul C. Sondi and Dov Fried (Wiley, 2003), pp. 39

2006 Modular Level I, Vol. II, pp. 518-519

Study Session 7-31-b

explain the importance of the matching principle for revenue and expense recognition, identify the requirements for revenue recognition to occur, identify and describe the appropriate revenue recognition, given the status of completion of the earning process and the assurance of payment, and discuss different revenue recognition methods and their implications for financial analysis

 

The two conditions that must be met are the completion of the earnings process and the assurance of payment, not the actual receipt.


作者: zxue2    时间: 2006-11-23 07:03

C
作者: redway    时间: 2006-11-23 14:23

c
作者: kristinejb    时间: 2006-11-24 22:02

3
作者: 2tigers    时间: 2006-11-26 21:19

c
作者: xfire    时间: 2006-11-27 09:29

[em01]
作者: guis    时间: 2006-11-28 16:28

c
作者: wang905    时间: 2006-11-30 01:00

re
作者: zyx8318    时间: 2006-11-30 21:27

[em03]
作者: pippi    时间: 2007-2-7 19:01

[em01]
作者: robodog    时间: 2007-5-25 03:06

re
作者: xiaomufeng    时间: 2007-5-25 15:58

D
作者: x-stephon    时间: 2007-5-28 23:55

c
作者: chengnan10    时间: 2007-6-1 01:56

c
作者: 036251    时间: 2007-6-1 02:36

C
作者: sophiajwli    时间: 2007-6-2 13:29

c
作者: waleyxue    时间: 2007-8-8 16:57

a
作者: xfh1978    时间: 2007-9-5 10:15

?


作者: seraph    时间: 2007-9-5 14:42

c
作者: BeyondCFA    时间: 2007-11-23 04:01

c
作者: mummynunny    时间: 2007-11-23 04:04

c
作者: ymmjan    时间: 2007-11-28 15:50

thanx
作者: obscurer    时间: 2007-11-28 16:11

c
作者: pwmho    时间: 2008-1-5 20:27

TY
作者: fionzheng    时间: 2008-4-16 11:15

d
作者: fionzheng    时间: 2008-4-16 11:15

d
作者: coolguy889    时间: 2008-5-18 16:19

c[em01]
作者: vandasee    时间: 2008-5-18 20:22

b
作者: robinlu    时间: 2008-5-19 17:13

c
作者: elliderek    时间: 2008-9-9 10:33

3




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