CFA考试中Expenses grouped by nature or function,费用按性质和功能划分该怎么理解?_教育科学_问答大全 问题: CFA考试中Expenses grouped by nature or function,费用按性质和功能划分该怎么理解?

解决方案1:

高顿CFA研究院老师为你解答:

By nature (按性质分):

Presenting all depreciation expense from manufacturing and administration together in one line of the income statement.

费用按性质划分:

是根据费用的属性,把费用根据他们共同服务的性质进行划分,比如说运输成本,租金费用,工资等;不会再进行具体功能的划分,一般是单步法的利润表中会应用,相对简单;

下面是按性质划分费用的例子:

By function (按功能分):

Combining all costs associated with manufacturing (raw materials, depreciation, labor, etc.) as a cost of goods sold.

费用按功能划分:

销货成本中所有跟生产相结合的成本,比如原材料,管理成本,销售成本,生产机器的折旧费,劳动力成本等;一般是多步法的形式在利润表中列示;

下面是按功能划分的例子:

运营费用根据功能又划分成销售费用和管理费用;其他费用中根据功能划分出利息费用;

例:An example of an expense classification by function is:

A. tax expense.B. interest expense.C. cost of goods sold.

答案:C

解析:C is correct. Cost of goods sold is a classification by function. The other two expenses represent classifications by nature.

销货成本是根据功能划分的,其余两种为按性质划分的。

(该资料来源于高顿CFA研究院:http://finance.gaodun.cn/zhinan/aboutcfa.html)

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