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【多选题】
根据企业所得税法的相关规定,下列关于房地产开发企业销售开发产品收入确认时间的表述,正确的有( )。
A.
采取一次性全额收款方式销售开发产品的,实际收讫价款或取得索取价款凭据(权利)之日,确认收入的实现
B.
采取分期收款方式销售开发产品且付款方提前付款的,在实际付款日确认收入的实现
C.
采取银行按揭方式销售开发产品的,实际收到首付款之日按销售合同或协议中约定的价款确认收入额
D.
采取支付手续费方式委托销售开发产品的,收到受托方已销开发产品清单之日确认收入的实现
E.
采取视同买断方式委托销售开发产品的,受托方与购买方签订销售合同的收到受托方已销开发产品清单之日确认收入的实现
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【简答题】短文改错My little cousin is greatly interested on science. And he does some erous experiments sometime. Although his parents want to encourage him to be great scientist, at times they worry about his ...
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