【多选题】【消耗次数：1】
下列关于销售折扣、销售折让的说法中，正确的有（ ）。
①
商业折扣是企业为促进商品销售而在商品标价上给予的价格扣除，企业应按折扣后的金额确定收入
②
现金折扣是在销售商品收入金额确定的情况下，债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣除
③
现金折扣实际发生时，应冲减企业原确认的营业收入
④
对于销售折让，一般销售行为在先，购货方希望售价减让在后，销售折让发生时（非日后期间），应当直接冲减当期销售商品收入
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相关题目
【单选题】
（ ）是指企业为促进商品销售而在商品标价上给予的价格扣除。企业销售商品涉及商业折扣的，应当按照扣除商业折扣后的金额确定销售商品收入金额。
①
现金折扣
②
商业折扣
③
销售折让
④
低价销售
【单选题】
某企业本月销售商品发生商业折扣60万元，现金折扣45万元，销售折让75万元，该企业上述业务应计入当月财务费用的金额为（ ）。
①
45万元
②
60万元
③
105万元
④
135万元
随机题目
【单选题】
It has been raining all day, but even though it______, we______there by tomorrow.
①
didnt rain, couldn’t get
②
hadn’t rained, couldn’t get
③
didn’t rain, can’t get
④
hadn’t rained, can’t get
【单选题】
The judge insisted that the woman______ innocent and that she______at once.
①
was; be set free
②
be; be set free;
③
be; was set free
④
was; was set free
【单选题】
The manager______ at 8:30 am for the meeting, but he didn’t show up.
①
ought to arrive
②
should have arrived
③
should arrive
④
was supposed to arrived
【单选题】
If Linda had practised hard enough last week，she______ more confident on the stage now．
①
would have been
②
had been
③
is
④
would be
【单选题】
Theyareconsidering______beforethepricesgoup.
①
of buying the house
②
with buying the house
③
buying the house
④
to buy the house
【单选题】
After the student was praised for what he had done, he said:“ I______ even better under harder conditions. ”
①
had done
②
did
③
would have done
④
would do
【单选题】
The old man is upset in fact today, but he looks as if he______ as happy as before.
①
will be
②
were
③
had been
④
is
【单选题】
Thechildrenwenttheretowatchtheirontower________.
①
to erect
②
erecting
③
be erected
④
being erected
【单选题】
The Bakers arrived last night. If they’d only let us know earlier,______at the airport.
①
we’d meet them
②
we’ll meet them
③
we’d have met them
④
we’ve met them
【单选题】
It is said that people can ______ or deposit money from bank through facial recognition, ie, they don’t have to use a bank card.
①
snatch
②
rob
③
draw
④
pull