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【单选题】
An internet travel agent receives $5,000 on 1 April 20X2 for arranging a holiday to Cyprus. It will pass on 90% of this amount to the holiday company, with payment due on 15 June 20X2. The customer will deal directly with the holiday company in the event of any problems. The travel agent's financial reporting date is 31 May 20X2 Which one of the following statements is correct in respect of the treatment of the travel agent's arrangement within their financial statements for the year ended 31 May 20X2?A.
The travel agent should recognise $5,000 as revenue Immediately and should accrue for the $4, 500 payment to the holiday company, recognising the expense as a cost of sale
B.
The travel agent should recognise $500 as revenue and $4, 500 as deferred income
C.
The travel agent should recognise $500 as revenue and $4, 500 as a payable
D.
The travel agent should not recognise any revenue. The entire $5,000 should be credited to deferred income
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【简答题】试给出数组的 ADT 。
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