【单选题】【消耗次数：1】
新收入准则以（ ）为判断依据来确认收入。
①
风险转移
②
控制权转移
③
报酬转移
④
是否交付商品款
参考答案：
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相关题目
【简答题】
认定控制权的转移，需同时满足哪些条件？
【多选题】
“售后代管商品”下收入的确认，企业除了考虑客户是否取得商品控制权的迹象之外，还应当同时满足下列条件，才表明客户取得了该商品的控制权：（ ）。
①
该安排必须具有商业实质
②
属于客户的商品必须能够单独识别
③
该商品可以随时交付给客户
④
企业不能自行使用该商品或将该商品提供给其他客户
【多选题】
同时满足下列（ ）条件的，通常可认为实现了控制权的转移。
①
企业合并合同或协议已获股东大会等通过
②
企业合并事项需要经过国家有关主管部门审批的，已获得批准
③
参与合并各方已办理了必要的财产权转移手续
④
合并方或购买方已支付了合并价款的少部分，无能力、无计划支付剩余款项
随机题目
【单选题】
24.Don’t worry about Susan. She hasn’t been _____________ she pretends.
①
as lucky as
②
as unlucky as
【单选题】
4.After a delay of two hours, it was finally announced that the passengers could now _______ the plane.
①
get for
②
get up
③
go to
④
board
【单选题】
26.The meeting was put off because we ________ a meeting without John.
①
objected having
②
were objected to having
③
objected to have
④
objected to having
【单选题】
2. The cause of ______ disease is the economic and educational backwardness of the country.
①
long
②
infectious
③
bad
④
boring
【单选题】
28. Sally contributed a lot to the project, but she never once accepted all the ________ for herself.
①
credit
②
attention
③
focus
④
award
【单选题】
11.You hardly phone me. Why don’t you phone me _______.
①
often
②
. more often
③
always
④
more always
【单选题】
1. Drug testing at work and in school has almost become _______ in many American cities.
①
routine
②
infectious
③
terrific
④
valuable
【单选题】
13.The children have left. It’s getting _______ now.
①
quiet
②
quieter
③
more quiet
④
. calmer
【单选题】
7.He______ her on her new dress without looking at it.
①
praised
②
B. enjoyed
③
complimented
④
cared
【单选题】
25.I prefer this chair to the other one. It’s ___________ .
①
comfortable
②
more comfortable