台大100年 中會選擇 - 會計

Table of Contents

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

--

All Comments

Liam avatarLiam2012-02-10
我去年還會寫的QQ
Freda avatarFreda2012-02-13
解答寫:該禮券出售時已收到對價$50,所以非顧客忠誠計畫
不用遞延收入
Thomas avatarThomas2012-02-16
黃金做的禮券= =50 免兌換 囧! 謝謝