请大家帮忙看下这道CFA财务报表的题。net revenue、gross profit相关

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就是这道题。我明白应该选C。因为net revenue=revenue- estimated returns
但是A和B选项不明白。
为啥200是gross profit？咋算的？
gross profit=revenue-COGS， 跟return of goods sold有啥关系?
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关键词：Revenue Profit Gross Venue Ross revenue profit 财务

销售退回. Sales returns of goods sold for which revenue has already been recognized should be recorded as a reduction of revenue in the period in which the goods are returned.

trxdhf 发表于 2015-10-24 07:37
销售退回. Sales returns of goods sold for which revenue has already been recognized should be record ...

get~~不过A选项呢？

请问这是level 几的题?

return of goods sold 是contra revenue account，所以A是gross margin

一升 发表于 2015-10-28 17:34
请问这是level 几的题?

return of goods sold 是contra revenue account，所以A是gross margin

是CFA I 的题

gross profit=revenue, net-COGS

Gross Sales Revenue - Return -> Net Sales Revenue -> COGS: 700,000 -> Gross Profit = Net Sales Revenue - COGS = 1,000,000-100,000-700,000=200,000