郭同學(xué)
2023-11-02 06:34這個(gè)解析看不懂，可以提供一個(gè)更詳細(xì)的解析嗎？謝謝
所屬：F7 > F7-Financial Reporting 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
Daisy助教
2023-11-02 15:56
該回答已被題主采納
同學(xué)你好呀，本題題干中的信息與問題相關(guān)的信息是：
Mighty IT Co has developed an accounting software package. The company offers a supply and installation service for $1,000 and a separate two-year technical support service for $500. Alternatively, it also offers a combined goods and services contract which includes both of these elements for $1,200.
M公司單獨(dú)賣supply and installation service是$1000，單獨(dú)賣two-year technical support service是$500，這兩者打包賣是$1200。
問題問的是，在打包賣的時(shí)候，這$1200收入應(yīng)該怎樣在supply and installation service和two-year technical support service之間分?jǐn)偂?br/>這道題考的知識(shí)點(diǎn)是收入確認(rèn)五步法中的第四步，分?jǐn)偨灰變r(jià)格。1200*1000/1500=800（按公允價(jià)值占比來分?jǐn)傔@1200）。
0
0
0
0
