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【多选题】
关于销售商品收入的确认，下列表述中正确的有（）。A.
销售商品采用托收承付方式的，在办妥托收手续时确认收入
B.
采用预收款方式销售商品的，发出商品时确认收入，在此之前预收的货款应确认为负债
C.
对于订货销售，产品生产完工入库时确认收入，在此之前预收的货款应确认为负债
D.
附有销售退回条件的商品销售，根据以往经验能够合理估计退货可能性且确认与退货相关负债的，发出商品时确认收入
E.
具有融资性质的分期收款销售商品，应当根据应收款项的公允价值（或现行售价）一次性确认收入
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皮皮学刷刷变学霸
举一反三
【单选题】Why didn't the man go to the party?
A.
He was taking care of someone
B.
He had to handle something unexpected
C.
He was expecting someone to call him
D.
He had planned to do something else
【单选题】卢梭是法国启蒙运动时期的思想家，他宣称“人生而是自由的，可是现在它却处处带着镣铐。”他的主要代表作是（）。
A.
《社会契约论》
B.
《百科全书》
C.
《论法的精神》
D.
《哲学通信》
【多选题】关于应付账款的核算,下列项目表述中正确的有( )。
A.
应付账款附有现金折扣条件,应按扣除现金折扣后的净额入账
B.
销货方代购货方垫付的运杂费等应计入购货方的应付账款入账金额
C.
企业确实无法支付的应付账款应计入营业外收入
D.
企业采购存货如果月末发票及账单尚未到达应暂估应付账款入账
【单选题】Why didn't the man get the class he wanted?
A.
He missed the registration deadline.
B.
The busy website help him up.
C.
The class was canceled.
D.
The Registration System was broken.
【单选题】Why didn't the man choose the Thursday lectures?
A.
He had another class to attend in that time period.
B.
No seat was available for the Thursday lectures.
C.
The professor who gave lectures on Thursday was too strict.
D.
He wanted to have the class tigether with his roommate.
【单选题】Why didn't the man accept the job?
A.
He doesn't enjoy business trips as much as he used to.
B.
He doesn't think he is capable of doing the job.
C.
He thinks the pay is too low to support his family.
D.
He wants to spend more time with his family.
【单选题】Why didn't the man return home after the war?
A.
He had been wounded in the war.
B.
The man hasn't told the woman yet.
C.
He had to sell newspapers at the railway station.
相关题目：
【单选题】卢梭是法国启蒙运动时期的思想家，他宣称“人生而是自由的，可是现在它却处处带着镣铐。”他的主要代表作是（）。
A.
《社会契约论》
B.
《百科全书》
C.
《论法的精神》
D.
《哲学通信》