189****68902022-04-16 18:06:32

在notes第二本讲financial statement分析的里面，第33页最后一段： “a final notable change tothe standards for accounting for a long-term contract is that the costs to secure the contract, such as sales commissions, must be capitalized; that is, they are put on the balance sheet as an asset. The effect of capitalizing these expenses is to decrease reported expenses on the income statement, increasing reported profitability during the contract period." 英文字面意思看明白的，所以麻烦回答这题的老师不要像其他一位一样只做个翻译，本学生就是意义不懂。什么叫把佣金资产化，记为asset？是我买机票的人还是那个搞到机票的中介？如果是乘客方的话，给中介的佣金不是已经算在总体的1万的机票钱里了吗？就算把1000块佣金分离，那么也不还是9千机票，1千佣金，都是支出expense，和是不是归类为asset有啥关系，还请老师指点一下。 然后最后一段说这样记账可以减少income statement里的reported expense，看不明白，不是横竖都要报这个支出吗？哪里减少了支出的汇报呢？谢谢