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关于会计科目的确认Howshouldtheproceedsreceivedfromtheadvancesaleofticketstoasportingeventbetreatedbytheseller,assumingtheticketsarenonrefundable?A.Unearnedrevenueisrecognizedtotheextentthatcostshavebeeninc

题目详情
关于会计科目的确认
How should the proceeds received from the advance sale of tickets to a sporting event be treated by the seller, assuming the tickets are nonrefundable?
A. Unearned revenue is recognized to the extent that costs have been incurred.
C. Revenue is deferred until the sporting event is held.
答案是C,A为什么不对?在收钱之后,cash增加,影响的另一个科目是什么?为什么不是unearned revenue?
▼优质解答
答案和解析
收入的确认应当在相应的付出相应的成本费用后取得的,可以确切计量的经济利益,
C的表述很切合题意,预售票只能是活动举办后才确认收入实现,
即使票是可以退的,但票不可退是以活动正常举行为前提的,如果前提没有了,那就算收了钱,还是得退款的,不管你为此花了多少费用,费用不能成为收入确认的充分条件