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fff团团长比伯2018-04-25 12:42:12

Are income taxes and cost of goods sold examples of expenses classified by nature or classified by function in the income statement? A Income taxes is classified by nature; Cost of goods sold is classified by function B Income taxes is classified by function; Cost of goods sold is classified by function C Income taxes is classified by function; Cost of goods sold is classified by nature 请问这个题目by nature 和 by function 是怎么区分的呢

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Yan2018-04-25 13:32:53

同学你好,by nature 是根据费用特征和属性列式,是单行列式;by function是根据功能列式。所以income tax expense是by nature;COGS 是by function.

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