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苏·Xu · 2023年03月22日

问

  1. CFA I
  2. FRA

NO.PZ2016012102000049

问题如下：

A seller of a concert's ticket need to report the received money from advance sale of tickets which are not refundable. These sales should be reported as a(an):

选项：

A.

recognized unearned revenue since costs have been incurred.

B.

recognized revenue because costs have been incurred.

C.

deferred revenue until the sporting event is held.

解释：

C is correct.

Even though tickets can not be refunded, the revenue should not be recognized before the event is hold.

考点：收入确认

卖音乐会门票的人现在要做财务报表，题目问这个人买门票收到的钱应该报告什么科目。

根据确认收入五步法，第五步需要等履约义务完成时才能确认收入，所以选C。

一般我们把存在cost认为是进行履约义务相关的因素，因为确认收入和成本是需要匹配的，但产生Cost不代表履约义务完成。A选项逻辑是不对的，B选项逻辑和结论都不对。

所以我们收到钱不是一笔收入，资产端增加一笔Cash 负债端增加一笔Unearned revenue，不影响收入。

Five steps in recognizing revenue:
1. Identify the contract(s) with a customer
2. Identify the separate or distinctperformance obligationsin the contract
3. Determine the transaction price
4. Allocatethe transactionpriceto the performance obligations in the contract
5. Recognize revenue when (or as) the entity satisfies a performance obligation

不可退不能直接确认revenue吗？

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1 个答案

王园圆_品职助教 · 2023年03月22日

嗨，从没放弃的小努力你好：


同学你好，请对照一下解析里确认收入的五个步骤，任意一个步骤不满足的情况下都不可以确认收入哦

Five steps in recognizing revenue:

1. Identify the contract(s) with a customer

2. Identify the separate or distinctperformance obligationsin the contract

3. Determine the transaction price

4. Allocatethe transactionpriceto the performance obligations in the contract

5. Recognize revenue when (or as) the entity satisfies a performance obligation

只有已经提供了商品或者完成了服务，才能确认收入哦

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