第20题: [单项选择]下列有关收入确认的表述中,不正确的是()。 A. 广告制作佣金收入,应在资产负债表日根据完工程度确认收入 B. 为特定客户开发软件的收费,在资产负债表日根据完工进度确认收入 C. 属于提供初始及后续服务的特许权费,在交付资产或转移资产所有权时确认收入 D. 包含在商品售价内的可区分的服务费,在提供劳务的期间分期确认收入 参考答案:C 答案解析:属于提供设备和其他有形资产的特许权费,在交付资产或转移资产所有权时确认收入;属于提供初始及后续服务的特许权费,在提供服务时确认收入,所以选项C不正确。
第26题: [单项选择]Mr. Woods: I'd like a double room for tonight.Clerk: ______.Mr. Woods: Yes. I called you last week from New York. My name is George Woods. A. Have you made an order B. Have you paid beforehand C. Do you have a reservation D. Do you have an appointment 参考答案:C 答案解析:[注释] 这里说的是预定宾馆房间。make an order指“订货”,pay表示“付款”,have an appointment意思是“约会”,都不符合对话情景;reservation才表示“预定(
第33题: [单项选择]On a ship,how many ring buoys are required to have a buoyant line attached?() A. One ring life buoy B. One ring life buoy on each side of the ship C. Three ring life buoys D. Two ring life buoys on each side of the ship 参考答案:B