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一、At the beginning of 2019, S sold equipment with a three year service contract for a
single payment of $30,000. The fair value of the equipment was $24,000. S recorded
this transaction with "cash increase $30,000, sales revenue increases $30,000" Which
of the following statements is correct regarding S's current year financial statements?
A. the financial statements arc correct
B. net income would be overstated
C. total assets would be overstated
S不应谑把30.000全部确认为当年的妆入，按照收入确认原用,应该履约义务完成时确认收入.30.000中有24,000是设备的价钱，.其余为服务的费用。收到30.000时，应该记“现金增加30.000，销售收入增加24.000，预收账款增加6.000。当未来3年履行服务合同时，再记预收账款的减少，并确认相应的收入。题干提前确认收入，将使净利润被高估。
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二、The CFO of Cone Company would like to know the financial figure impacted by the different inventory treatments of LIFO and FIFO m a period of rising prices. The team member accountant A,B,C made the following statement:
Accountant A: UFO will result in a higher CPGS in the income statement and a higher cash flow from operation in cash flow statement
Accountant B: FIFO will result in a higher working capital m the balance sheet and a highernet income in the income statement
Accountant C: UFO will result in a higher current ratio while FIFO will result a higher debt to equity ratio
Which of them is incorrect0
A. Accountant B
B. Accountant C
C. Accountant A
采用后进先出法.物价上升时，存货采用的是较早（较便宜）的价格计量，从而使得流动资产的账面价值较低，流动负债金额不变的情况下.current ratio会较小。采用*先出法，存货采用较新的价格计量，从而使得资产的账面价值高，负债不变的情况下.equity较高，debtTo equity会较低。会计C的说法不正确
会计A正硝.采用后进先出法，物价上升时，销货成本采用较新的价格计量，筑贷成本较高，EBIT较低.税费较低,从而使得现金流量袅中的CF0较高。
会计C正月.采用*先出法.物价上升时,销货成本的价格采用的是较早的价格计量.因此等利涧较高。今贷则采用的是较新的价格计量.存货的除面价值较高，从而使得源访资产较高，因此曾达浜本较高。
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