首页
登录
职称英语
Which of the following is not true of unearned revenue?______.A、Unearned revenue
Which of the following is not true of unearned revenue?______.A、Unearned revenue
游客
2025-06-20
23
管理
问题
Which of the following is not true of unearned revenue?______.
选项
A、Unearned revenue represents money that a company has received in advance of providing the goods or services to its customer.
B、It is considered to be owner’s equity before the goods or services are provided.
C、After the goods or services are provided, the revenue is recognized and the liabilities are eliminated.
D、Magazine subscriptions are an example of unearned revenue as the cash is received in advance for the subscriptions.
答案
B
解析
答案为B项。unearned revenue“预收收益”,又称递延收益(deferred revenue),是指已收到的而须于将来提供货物或劳务后实现为收益的款项,如:预收货款、预收租金等。它属于流动负债,不属于收入账户,因此,自然不是所有者权益。故本题选B项。
转载请注明原文地址:http://tihaiku.com/zcyy/4126655.html
相关试题推荐
Allofthefollowingarefinancialintermediariesexcept______.A、commercialbank
Whichofthefollowingfinancialintermediariesoperateinprimarysecuritiesma
Whichofthefollowingisanexampleofoff-balance-sheetfinancing?______.A、Ope
Whichofthefollowingcanbedescribedasinvolvingdirectfinance?______.A、Ap
Whichofthefollowingisnotatypeofbond?______.A、MunicipalB、CorporateC、Tr
Yourcustomeristheapplicantforadocumentarycredit.Whichofthefollowing
Whichofthefollowingisnotaformofcountertrade?______.A、CounterpurchaseB
WhichofthefollowingaboutETFisnottrue?______.A、ETFisasecuritythattra
Whichofthefollowingisnottrueofoptions?______.A、Ifthecurrentmarketpri
Anoption’spremiumisdeterminedbythefollowingfactorsexcept______.A、theli
随机试题
[originaltext]M:Ican’tbelieveit!Thelastdayofschoolisfinallyhere.Wh
某车间可从A、B两种新设备中选择一种来更换现有旧设备。设备A使用寿命期为6年,
建筑安装或工业安装测量的基本程序()。A.建立测量控制网→设置纵横中心线→设置
控制哮喘急性发作首选的药物是A.β受体激动剂 B.糖皮质激素 C.抗胆碱能药
()是商业银行在追求实现战略目标的过程中,愿意承担的风险类型和总量,它是统一
以下关于针刺得气感觉或反应的叙述,不正确的是A.针刺部位有酸胀、麻重感 B.针
如果偏离5%或以上的产品数超过所发行产品总数的( ),金融机构不得再发行以摊余
若保持2013年增速不变,预计到2015年湖北省油料总产量将达到()万吨。
期货公司及其从业人员从事期货投资咨询业务时,禁止的行为包括()。A.向客户做获
营养不良合并维生素缺乏症,最常见的是A.维生素E缺乏 B.维生素D缺乏 C.
最新回复
(
0
)