[問題] 會計詢問:Realtime－2016【韓劇】奶酪陷阱劇情簡介及人物介紹奶酪陷阱 EP03 預告奶酪陷阱線上看奶酪陷阱(捕鼠器裡的奶酪) 第1集

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批踢踢實業坊 Examination 板

[問題] 會計詢問

Jan 8th 2015, 03:00, by puredreams

作者puredreams (回憶與思念)

看板Examination

標題[問題] 會計詢問

時間Thu Jan 8 03:00:51 2015

我想要詢問一題會計的問題甲航空公司推出一項客戶忠誠計畫，購買該公司機票的會員可獲得飛行哩程數，該點數沒有到期日，惟自 X2 年起始可兌換，且每哩程數公允價值為$0.1。甲公司 X1 年計發出 800,000 哩之哩程數，並預期此等點數中將有 8 成被兌換。若 X2 年實際兌換點數為 80,000 哩，則 X1 年及 X2 年關於此項客戶忠誠計畫分別應為：為何答案是遞延認列$80,000 收入；認列$10,000 收入懇請給予詳細的計算與說明謝謝 -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 111.252.31.76 ※ 文章網址: http://www.ptt.cc/bbs/Examination/M.1420657253.A.648.html

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