[CFA level 1模拟真题]Version 2 Questions－Q34 class, include, face, revenue, process

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Q34. Do the two conditions that must IZC met in valor for revenue recognition to occur include the:

Completion of the earnings process?          Receipt of payment?

A.                NO                                No

B.                NO                                YES

C.                YES                                NO

D.                YES                               YES

A.  Answer A

B.  Answer B

C.  Answer C

D.  Answer D

答案和详解如下：

Q34.   C  07 Modular Level I, Vol. 3, PP.55-56      Study Scssion7-34.b

The two conditions that must he met are the completion of the earnings process and the assurance of payment, not the actual receipt.

xxjj564

 a

suhulijing

thanks

tomathome

a

jiguobiao

a

johnheman

ok

duo1115

b

qiangwei

q

elea0930

c

vivivin

re