请问 这个提供了票不就是已经权利义务交割了吗？ 负责卖票就要负责办比赛吗？ 另外 如果确实算作没有交割，为什么不能选A 实在不懂 谢谢啦
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol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逻辑是不对的，B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Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation A错在哪里？递延收入是资产科目吗？
NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol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逻辑是不对的，B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Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation 哪怕举办音乐会的成本都付过了，音乐会还没办完，都不能确认收入，是这个意思吗？
NO.PZ2016012102000049问题如下A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an):A.recognizeunearnerevenue sincosts have been incurreB.recognizerevenue because costs have been incurreC.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol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逻辑是不对的，B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Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation 原因是，A刚好符合之前学的权责发生制，cash receivein aan属于liability anunearnerevenue. 就可以确认收入了呀？那这里的五步法的第五步也是很有道理的。。。。我们做题的时候应该怎么区分啊？看了答案也是觉得很有道理的，那我是不是理解错了权责发生制？他只是一种记账方式？谢谢解答
NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol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逻辑是不对的，B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Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation
NO.PZ2016012102000049 问题如下 A seller of a concert's ticket neeto report the receivemoney from aansale of tickets whiare not refunble. These sales shoulreportea(an): A.recognizeunearnerevenue sincosts have been incurre B.recognizerevenue because costs have been incurre C.ferrerevenue until the sporting event is hel C is correct.Even though tickets cnot refun the revenue shoulnot recognizebefore the event is hol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逻辑是不对的，B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Unearnerevenue，不影响收入。Five steps in recognizing revenue:1. Intify the contract(s) with a customer2. Intify the separate or stinctperformanobligationsin the contract3. termine the transaction price4. Allocatethe transactionpriceto the performanobligations in the contract5. Recognize revenue when (or as) the entity satisfies a performanobligation 不可退不能直接确认revenue吗？
