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CFA考前知识点对比:【财报】第一讲
2016-12-27
摘要Expenses grouped by nature or function(费用按性质和功能划分) By nature(按性质分): Presenting all depreciation expense from manufacturing and administration together in one line of the income statement. 费用按性质划分
Expenses grouped by nature or function(费用按性质和功能划分)
By nature(按性质分):
Presenting all depreciation expense from manufacturing and administration together in one line of the income statement.
费用按性质划分:
是根据费用的属性,把费用根据他们共同服务的性质进行划分,比如说运输成本,租金费用,工资等;不会再进行具体功能的划分,一般是单步法的利润表中会应用,相对简单;
下面是按性质划分费用的例子:
By function(按功能分):
Combining all costs associated with manufacturing(raw materials,depreciation,labor,etc.)as a cost of goods sold.
费用按功能划分:
销货成本中所有跟生产相结合的成本,比如原材料,管理成本,销售成本,生产机器的折旧费,劳动力成本等;一般是多步法的形式在利润表中列示;
下面是按功能划分的例子:
运营费用根据功能又划分成销售费用和管理费用;其他费用中根据功能划分出利息费用;
例:An example of an expense classification by function is:
A.tax expense.
B.interest expense.
C.cost of goods sold.
答案:C
【解析:】
C is correct.Cost of goods sold is a classification by function.The other two expenses represent classifications by nature.
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