fff團(tuán)團(tuán)長比伯
2018-04-25 12:42Are income taxes and cost of goods sold examples of expenses classified by nature or classified by function in the income statement? A Income taxes is classified by nature; Cost of goods sold is classified by function B Income taxes is classified by function; Cost of goods sold is classified by function C Income taxes is classified by function; Cost of goods sold is classified by nature 請問這個(gè)題目by nature 和 by function 是怎么區(qū)分的呢
所屬：CFA Level I 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Yan助教
2018-04-25 13:32
該回答已被題主采納
同學(xué)你好，by nature 是根據(jù)費(fèi)用特征和屬性列式，是單行列式；by function是根據(jù)功能列式。所以income tax expense是by nature；COGS 是by function.
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