紫同学2018-01-26 08:14:57
紫同学5. Fairplay had the following information related to the sale of its products during 2009, which was its first year of business: Revenue $1,000,000 Returns of goods sold $100,000 Cash collected $800,000 Cost of goods sold $700,000 Under the accrual basis of accounting, how much net revenue would be reported on Fairplay’s 2009 income statement? A. $200,000. B. $900,000. C. $1,000,000. 问一下，我计算出来怎么是选A呢？Returns of goods sold是什么意思？用词典查出来，感觉意思与财务的差太远。
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Sinny2018-01-26 09:30:11
Sinny同学你好，return of goods sold指的就是销售退回，类似rebate。题目要求计算的是net revenue，也就是revenue减去销售退回等，也就是用revenue减去return of goods sold
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这里的return of goods sold销售退回与视频课的预估三包费用类似，除了return of goods sold销售退回这个说法，在计算net revenue 需要扣除外，还其他什么项目需要扣除？或者说项目是一样的，只是表述方式不一样的有哪些？。
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同学你好，主要常考的就是return of goods sold，其他可能包括承诺的warranty，或者是比如sales discount都可能出现
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