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Sanny201804012018-08-17 19:51:43

老师,你好 讲义第83-395里面的分类by nature 和by function感觉不是很明白,如果by nature理解为格式二,by function理解为格式一,与相应章节习题02,不是矛盾吗? 02习题内容如下: 02.单选题 收藏 标记 纠错 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.

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Yan2018-08-20 09:28:28

同学你好,by nature是根据费用的特征和属性列式,一般是单行列式。例如折旧费用,利息,税费等。而by  function是根据功能列式。例如COGS.

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好的,谢谢助教老师,明白了。

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