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[CFA入门] [讨论]请教一道percentage-of-completion method的题

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

                              total assets?    liabilities?

                          A:      No                No

                          B:      No                Yes

                          C:      Yes               No

                          D:      Yes               Yes

 

现在我有点糊涂了,total assets到底包括什么?是不是等于Liabilities+Owner's Equity? 还有,这两种确认收入的方法会影响到total assets和liabilities吗?我看了书和notes上都没有提到对资产负债表的影响,都只是说了对利润表的影响。请懂的朋友指点,谢谢。

 Owner's equity is increased by the amount of recognized revenue. However, the liability has nothing to do with those two methods.

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答案是C 但是为什么呢

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C?

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