任同学2023-01-08 20:21:53
结合上一题expense可以by nature也可以by function,此题中tax expense和interest expense是by nature,那哪个expense是by function呢?
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Nicholas2023-01-11 10:20:24
同学,早上好。
同学可以看一下这里的定义,
An example of grouping by function would be grouping together expenses into a category such as cost of goods sold, which may include labour and material costs, depreciation, some salaries.
也就是说按功能划分的情况下,是将费用分组到一个项目中,例如COGS包含了很多费用。
加油,祝你顺利通过考试~
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