【单选题】【消耗次数：1】
新收入的五步法模型的第三步是（ ）。
①
识别合同
②
识别合同中的单项履约义务
③
确定交易价格
④
将交易价格分摊至各单项履约义务
参考答案：
复制
纠错
相关题目
【判断题】
交易价格发生后续变动的，企业应当按照在合同开始日所采用的基础将后续变动金额分摊至合同中的履约义务，但企业不得因合同开始日之后单独售价的变动而重新分摊交易价格。（ ）
①
对
②
错
【判断题】
新收入准则要求企业按照识别的各单项履约义务所承诺的商品或服务的独立售价的相对比例来分配交易价格，对电信行业的收入确认金额以及数据支持系统将带来较大的影响。（ ）
①
对
②
错
【多选题】
新收入五步法模型中，合同成立的条件包括（ ）。
①
合同各方已批准该合同并承诺将履行各自义务
②
该合同明确了合同各方与所转让商品或提供劳务相关的权利和义务
③
该合同具有商业实质
④
企业因向客户转让商品而有权取得的对价很可能收回
随机题目
【单选题】
He was totally not aware when the thief _____ his wallet from him.
①
tricked
②
stole
③
robbed
④
deceived
【单选题】
You _____business interfering with my affairs.
①
have none
②
have no
③
have none of the
④
have nothing like
【单选题】
_____is announced in the papers, our country has launched a large scale movement against smuggling and fraudulent activities in foreign currency exchange deals.
①
What
②
As
③
Which
④
That
【单选题】
The board deemed it’s urgent that these invitations _____first thing tomorrow morning.
①
had to be put in the mail
②
must be put in the mail
③
be put in the mail
④
should have been put in the mail
【单选题】
Once _____, this power station will supply all the neighboring towns and villages with electricity.
①
it being completed
②
it completed
③
completed
④
it completes
【单选题】
An emergency _____ is very important in case of fire.
①
exit
②
deposit
③
discharge
④
elaborate
【单选题】
They saw a new movie at the theatre, _____ they had dinner at a Chinese restaurant.
①
then which
②
which after
③
after which
④
after that
【单选题】
Both sides agree to establish a _____ zone between the south and north.
①
midst
②
mild
③
mention
④
neutral
【单选题】
It took a lot of imagination to come up with such an _____plan.
①
bright
②
clever
③
brilliant
④
ingenious
【单选题】
It has been proposed that we _____our decision until the next meeting.
①
delayed
②
delay
③
can delay
④
are to delay