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刘同学2018-05-13 13:21:01

An e-commerce company Sells hotel room nights on its Website Under agreement from a large number of major hotel chains. The hotel chains grant the company flexibility for the rooms they supply to the Company's website and for the prices charged. These major chains bear the responsibility for providing all services once a customer books a room from the website. During 2011, the company received $5 million in payments from the sale of hotel rooms. The cost of these rooms was $4.5 million, which does not include $250,000 in direct selling costs. Under U. S. GAAP, the company’s cost of sales is closest to: A $250, 000. B $4,500, 000. C $4,750, 000. 查看解析 上一题 下一题 正确答案 ######$$$&,,,,,.../00000000000002445557<<>>app 您的答案C本题平均正确率:0% 这是什么个情况?

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Yan2018-05-14 10:03:50

同学你好,这道题考察的是gross revenue  reporting和net revenue reporting 。对于这家商务公司它只是在网站上帮酒店代售,那么它就不符合gross revenue reporting 的4个确认原则。只能用net revenue reporting。 所以它的成本也就是250000

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