11.21 罗技 关于会计的

倪仔

大意是会计有收付实现制（cash什么的）和权责发生制，收付实现制只有现金收讫了才登记入账，即使发生交易但是没收到钱的话不会登记入账。   权责发生制只要发生交易就登记入账，哪怕一年后才收到钱。所以公司若实行权责发生制，营业额会有很大的提高。可以推出什么

答案，对于以现金收费为主很少赊销（credit什么的）的公司从收付实现制转化为为权责发生制，它的营业额不会有明显的增长
（备注：因为我是财务管理专业所以看到这一题的时候特激动，可以肯定，相信只要学过会计都会印象深刻，回报CD）

zxfjacob

童鞋，请问有悦读狗么？？

ielaine0828

(*￣︶￣)y

(＾Ｕ＾)ノ~ＹＯ

<(￣︶￣)↗[GO!]

mua! (*╯3╰)

爱楼主~~~

beihorse

I also have an accounting background.
Let me put it into English.

大意是会计有收付实现制（cash什么的）和权责发生制，收付实现制只有现金收讫了才登记入账，即使发生交易但是没收到钱的话不会登记入账。   权责发生制只要发生交易就登记入账，哪怕一年后才收到钱。所以公司若实行权责发生制，营业额会有很大的提高。可以推出什么
There are two basises of accounting, cash basis and accural basis. On the accrual basis, revenue is recognized only when cash related to a transaction is received whether the transaction has been completed or not. On the other hand, the accrual basis requires revenue to be recongized as soon as the transaction is completed even if payment is not received until one year later. Because of the difference, the company will see a jump in its revenue if it switches from the cash basis to accrual basis.


答案，对于以现金收费为主很少赊销（credit什么的）的公司从收付实现制转化为为权责发生制，它的营业额不会有明显的增长
There is no little change in revenue for a company that mostly sells on cash rather than on credit when it switches from cash basis to accrual basis.  

（备注：因为我是财务管理专业所以看到这一题的时候特激动，可以肯定，相信只要学过会计都会印象深刻，回报CD）

ruudarly

楼上太强大了。。顶起来

bingbluesky

我也遇到了这道题，题干一样，但问的是加强，答案记不起来了。

zxfjacob

逻辑妹快看！

ielaine0828

哦哦哦哦哦
逻辑妹是个大一会计学基础写个会计分录死活写不平的妹纸


最后考试也没平- -

楼主我爱你mua~~~~~~

zxfjacob

哈哈~~逻辑妹纸好可耐

zkybq

这题我也可以确认，俺们会计狗遇到会很开心滴~~~~~