Board logo

标题: [求助]请教sample exam里面关于完工百分比法和完成合同法(FSA) [打印本页]

作者: michigan09    时间: 2008-11-14 14:19     标题: [求助]请教sample exam里面关于完工百分比法和完成合同法(FSA)

Compared to the completed contract method of revenue recognition, will the percentage-of-completion method most likely result in higher:

              Total assets?          Liabilities?

a.           No                        No

b.           No                        Yes

c.           Yes                       No

d.           Yes                       Yes

哪位同学可以帮忙解释一下如何做此题啊?多谢啊!


作者: 胡老师    时间: 2008-11-17 15:29

完工百分比法 ,会确认更多的资产,因为资产中包括了毛利润,但负债更少,因为只确认超过收入的那部分负债,而完成合同法将 收到的现金全部确认为负债




欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) Powered by Discuz! 7.2