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请教accounting note book3中一题

Which of the following is NOT necessary to recognize revenue?

A. Revenue and expenses must b e estimable or measurable.

B. The activity must be substantially complete and ownership must have been transfered.

C. The transaction must be an arm's length transaction with an indepedent party

D. The transaction must be either for cash or in the company's main line of business.

答案是D,谁能解释一下C,D的意思,以及为什么选择D的理由而不选C.多谢

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