第9题: [单项选择]AI I goods delivered within 14 days from receipt of order. A. It takes at least a fortnight for customers to receive their goods. B. It takes a fortnight for the company to receive orders for goods. C. It takes under a fortnight for the company to send goods to customers. 参考答案:C
第30题: [单项选择]销售产品时,卖方给予买方的商业折扣应______ A. 增加财务费用 B. 增加应收账款 C. 冲减销售成本 D. 冲减销售收入 参考答案:D 答案解析:[考点] 本题主要考查的知识点是商业折扣的会计处理。 商业折扣一般在交易发生时就已确定,仅仅是确定商品交易价格的一种手段,不在买卖双方的账目上反映,直接按折扣或折让后的实际交易价格确认。即商