作者mofeather (牛)
看板Accounting
標題[問題] 台大100年 中會選擇
時間Tue Feb 7 23:09:25 2012
On December31 , 2010, Handrew's Restaurant had 2,000 gift certificates
outstanding, which had been sold to customers during 2010 for $50 each.
Handerw's operates on a gross margin of 60% of its sales. What amount of
revenue pertaining to the 2,000 outstanding gift certificates should be
deferred at December 31 , 2010?
(A) 0 (B) 40000 (C) 60000 (D) 80000 (E) 100000
ANS A
想問問 為什麼 0 T大題目令人寫起來都會發毛
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推 geniussilly:我去年還會寫的QQ 02/08 00:45
推 ra0606:解答寫:該禮券出售時已收到對價$50,所以非顧客忠誠計畫 02/08 16:55
→ ra0606:不用遞延收入 02/08 16:55
→ mofeather:黃金做的禮券= =50 免兌換 囧! 謝謝 02/08 22:23