NO.PZ2016012102000024
问题如下：
Which of the following statements is most accurate about the expenses classified by nature or by function in the income statement?
选项：
A.Income taxes are expenses grouped together by their nature. Cost of goods sold are expenses grouped together by their function.
B.Both Income taxes and Cost of goods sold are expenses grouped together by their function.
C.Income taxes are expenses grouped together by their function. Cost of goods sold are expenses grouped together by their nature.
解释：
A is correct.
Income taxes are expenses grouped together by their nature. Cost of goods sold combines all costs associated with manufacturing, which means including all expenses related to the same function.
考点：费用归集的方式
费用归集的方式有两种：by nature（性质）和by function(功能)
所得税费用，是按性质归集的，不分某种业务(功能)产生的所得税。
销售成本，是按功能归集的，合并所有和生产功能有关的成本。
请问这道题是什么意思？老师不是在视频讲义里只说了D&A是by 性质还是功能的吗？我选B的话有什么不正确吗。如果折旧和摊销都体现在了COGS和SG&A里 那不就是by 功能吗？
