对企业在销售商品的同时授予给客户的奖励积分,下列会计处理中,错误的是()。 A.应将

题型:单项选择题

问题:

对企业在销售商品的同时授予给客户的奖励积分,下列会计处理中,错误的是()。

A.应将取得的货款或应收货款扣除奖励积分的公允价值的部分确认为收入

B.奖励积分的公允价值应确认为递延收益

C.取得的货款应在奖励积分兑换期满后确认为收入

D.被兑换的奖励积分确认为收入的金额应当一被兑换用于换取奖励分数额占预期将兑换用于换取奖励的积分总数的比例为基础计算确定

考点:注册会计师收入、费用和利润收入、费用和利润题库
题型:单项选择题

During execution of a project which is performed for a customer on a T & M (time and material)contract base, a new project manager is taking over the assignment. He discovers that two members assigned to the project have charged time without performing any work for the project customer. Upon further investigation, he determines that this occurred because there have been no other project assignments open for these employees. The customer is unaware of these facts. Which of the following should he do

A) Try to find some productive work for these staff members in the project and leave them on the team.
B) The best thing is to do nothing. The customer will not realize the problem anyway.
C) Try to find a responsible person for the over-assignment who can be made accountable.
D) Take the two people off the team immediately and arrange for the refund of the excess charges to the customer.

题型:单项选择题

2001年全球原油总产量是()

A.42.84吨

B.38.84吨

C.35.74吨

D.32.74吨

题型:单项选择题

下列关于中央财政授权支付信息更正业务处理描述正确的是()

A.信息更正可对金额项进行调整

B.信息更正可对用途项进行调整

C.信息更正可对收款人信息项进行调整

D.信息更正可对附加信息进行调整

题型:单项选择题

编制预算的方法,按其出发点的特征不同,可分为()两大类。

A.增量预算法

B.零基预算法

C.弹性预算法

D.滚动预算法

题型:单项选择题

青龙,白虎,朱雀,玄武四神的起源最早见于()。

A.夏

B.商

C.周

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