ACCA中关于期后事项的问题

来源：百度知道 编辑：UC知道 时间：2024/05/29 23:55:35
In October 2006 Utland sold some goods on sale or return terms for $2,500.Their cost to Utland was $1,500.The transaction has been treated as a credit sale in Utland's financial statements for the year ended 31 October 2006.In November 2006 the customer accepted half of the goods and returned the other half in good condition
what adjustments,if any ,should be made to the financial statements?
A.Sales an receivables should be reduced by $2,500,and closing inventory increased by $1,500.
B.Sales an receivables should be reduced by $1,250,and closing inventory increased by $750.
C.No adjustment is necessary.
答案是A，怎么都想不通问什么，是2006年11月退的货，报表时10月就出的，也要调整吗？就算要调整的话也应该冲一半呀，怎么全冲掉了呢？

这道题在考recognition of sales这个知识点，而不是post b/s date adjustment这个知识点。

我记得书上大体是这样说：
Sales can only be recognised when the risks and rewards of owing an asset have been transferred to customers.
也就是说，大部分时候，delivery of goods，就可以被确认是sales。
但是本题目说：
“Utland sold some goods on sale or return terms ”
sale or return terms就是说买卖合同里写明了：“东西给你，你要么卖掉，卖不了可以返回给我公司 ”
如果custormer卖不掉的东西是可以退货的，因此“the risk of not being able to sell the goods is still borne by Utland，not the customer by the year end”

“risks and rewards transfered”这个判断标准里，
risk——风险仍在Utland，所以这笔交易在Y/E 31-10-2006这个会计年度里不能被确认。

个人理解。
如果这道题是F3的，考的就太难为人了。读书时sales那个章节，谁也不会咬文嚼字去理解到这一层。但recognition of sales是F7 P2的重要考点。

个人觉得答案应该是B。实在不清楚的话可以问问你老师嘛。