Kedis ku xidhan hagaha · Adag Heerka

AI ee Aqoonsiga Dakhliga (ASC 606) Kedis

Wuxuu tijaabiyaa shuruudaha ASC 606 ee kala duwan, qoondaynta qiimaha iibinta goonida ah ee qaraabada ah, xaddidaadda tixgelinta doorsoomiyaha iyo naqshadaynta raadinta xisaabinta ee soo saarista AI.

Wadooyinka haga ee la xidhiidhaAqoonsiga Dakhliga AI Asc 606
Su'aal 1 ee 8

A $100,000 contract bundles a license with a standalone selling price of $80,000 and support with a standalone selling price of $40,000. About how much of the price is allocated to the license?

Horudhac su'aal kasta8 su'aalo

Jawaabaha iyo sharraxaadaha waxay soo baxayaan markaad qaadanayso kediska.

  1. A $100,000 contract bundles a license with a standalone selling price of $80,000 and support with a standalone selling price of $40,000. About how much of the price is allocated to the license?
    • $80,000
    • $50,000
    • $66,667
    • $100,000
  2. Under ASC 606, a promised good or service is distinct when it meets which two conditions?
    • It is capable of being distinct and distinct in the context of the contract
    • It is invoiced separately and delivered within 12 months
    • It has a list price and a separate SKU
    • It is approved by the auditor and the customer
  3. Why does the guide recommend running transaction price allocation in deterministic code or the revenue subledger, not in the language model?
    • Language models cannot read pricing tables
    • ASC 606 prohibits software from doing calculations
    • Allocation is optional under ASC 606
    • Model arithmetic can be wrong, and deterministic calculations are repeatable and auditable
  4. Which limitation of AI contract extraction does the guide highlight as especially likely to change the accounting?
    • It cannot read PDFs
    • It cannot find side letters or informal concessions that were never put in the contract repository
    • It only works for SaaS contracts
    • It always overstates transaction prices
  5. A contract gives the customer an option to renew at a steep discount not offered to similar customers. What should the AI flag it as for accountant review?
    • A possible material right
    • An assurance-type warranty
    • A lease component under ASC 842
    • A contract that fails step one
  6. When is variable consideration included in the transaction price under ASC 606?
    • Always at its maximum possible amount
    • Only after cash is collected
    • Only to the extent it is probable that a significant reversal of recognized revenue will not occur
    • Never, because variable amounts are always excluded
  7. Which design feature most directly lets a reviewer or auditor check an AI-extracted contract term?
    • A higher model temperature setting
    • Storing only the final revenue schedule
    • Letting the model rewrite the contract in plain English
    • A citation linking each extracted value to the document, page and text span it came from
  8. What completeness check does the guide suggest for an AI contract extraction process?
    • Reconciling extracted total contract value to billing and CRM records
    • Asking the model whether it missed anything
    • Counting the pages in each contract
    • Comparing results with last year's revenue growth rate