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【单选题】
甲企业采用分期收款方式销售商品，2005年1月销售给乙企业一批商品，价款总额为100万元，增值税额为17万元，合同规定分5年平均付款，当年货款已经收到，已知该商品的实际成本为80万元，则2005年为该项销售应确认的销售收入为( )万元。A.
100
B.
20
C.
0
D.
117
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A.
Limited company status means that a company is only allowed to trade up to a predetermined turnover level in any one year.
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For organisations that have limited company status, ownership and control are legally separate.
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