在进行项目质量分析时,通常不需要面面俱到地对报表中的每一个项目逐一进行分析,而是可以根据______ 原则和______ 原则,找出______ 项目和______ 项目,这样便于提高分析效率。每个企业在利用项目质量分析法进行分析时,需要分析的项目可能各不相同,这就意味着,项目质量分析法更像是为每个企业量身定做的个性化的分析方案,而不是像______ 分析法那样,对每个企业的财务状况都采用统一的一套财务指标体系进行衡量。
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______ 通过读企业某一特定日期的财务状况以及一定时期的经营成果的具体列报,全面揭示企业各项经济活动的过程及经济后果。
On January 1, 2019, an entity enters into a contract with a customer to sell a product for $100 per unit. If the customer purchases more than 1,000 units in a year, the price is retrospectively reduced to $90 per unit. As of March 31, 2019, 75 products were sold. The entity estimated that the customer’s purchases would not exceed 1,000 in the year. As of June 30, 2019, the customer bought an additional 500 units of the product and now entity expects customer to reach 1,000 threshold. The entity should record revenue of $_____and $_____in the first and second quarter respectively.
A. 7,500; 45,000
B. 7,500; 44,250
C. 6,750; 45,000
D. 7,500; 50,000
In consolidated financial statements, an internally generated brand name can be recognised as an intangible asset at fair value if they are separable or arise from legal or contractual rights.
A retail store has a policy of refunding purchases by dissatisfied customers, even though it is under no legal obligation to do so. Its policy of making refunds is generally known. A provision should be recognised for the best estimate of the costs of refunds.