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小企业会计准则—收入(Small business accounting standards - income)
小企业会计准则—收入(Small business accounting standards - income)
Small business accounting principles - income after school exercises
(click here to refresh the exercises with different topics)
Judgment question:
1, the sale of goods by installments, in the contract agreed on the date of receipt of income. [title number: Qhx006056B]
A, yes
B, wrong
Your answer: A
The correct answer: A
Topic: see small business accounting standards fifty-ninth (three), the sale of goods by installment method, in the contract agreed on the date of receipt of income.
2 in the same financial year, the labor services that have been started and completed shall be recognized as the income of the services provided when the transaction is completed and the payment is made or the right of collection is obtained. [title number: Qhx006054B]
A, yes
B, wrong
Your answer: A
The correct answer: A
Subject analysis: see the small business accounting standards article sixty-third of the same accounting period and completion of the services shall provide services in the completion of the transaction and payment is received or the right to receive payment, recognize the revenue from providing services. The amount of the income from the services provided is the contract or agreement price received or receivable from the receiving party.
3, the sale of goods need to be installed and tested, in the buyer to accept the goods, and installation and inspection after the completion of income. [title number: Qhx006050B]
A, yes
B, wrong
Your answer: A
The correct answer: A
Topic: see small business accounting standards fifty-ninth (four) sales of goods need to be installed and tested, in the buyer to accept the goods, and installation and inspection after confirmation of revenue. The installer is relatively simple and can confirm revenue when issuing merchandise.
4, the sale of goods by way of payment of commission, commissioned by the sale of goods at the time of confirmation of revenue. [title number: Qhx006057B]
A, ye
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