2.01.2 Accounting Methods (5)

Question 問題
Ms. Dee owns and operates a dance studio. On December 1, 2017, she received an advance payment of $2,400 前払いを受け取り from Angie to give her 12 dance lessons. 12回のダンスレッスン料として。 The agreement stated that one lesson would be given in 2017 and 11 lessons in 2018. However, due to Angie's health, アンディの健康上の問題で one lesson scheduled for June 2018 was postponed 延期されました until January 2019. Ms. Dee uses the calendar year and the accrual methods 発生主義です of accounting. Assuming Dee elects to defer the advance payments, ディーさんが前払いを繰り延べたと仮定すると when must she include the payment received いつ彼女はその前受け金を含めないといけませんか from Angie in income?

A. $2,400 in 2018.

B. $200 in 2017 and $2,200 in 2018.

C. $200 in 2017, $2,000 in 2018, and $200 in 2019.

D. $2,400 in 2017.

The correct answer is 正解は、[B. $200 in 2017 and $2,200 in 2018.]
前受収益は、原則、会計主義にかかわらず受領年度の所得として課税対象となるが、発生主義の納税者が役務提供に対して受領した前受収益については翌課税年度末まで繰延可能。