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【多选题】
【例题·多选题】下列各项中,关于收入确认表述正确的有( )。(2015年)A.
采用托收承付方式销售商品，发出商品时确认收入
B.
已确认收入的商品发生销售退回，除属于资产负债表日后事项外，一般发生时冲减当期销售收入
C.
销售折让发生在收入确认之前，销售收入应按扣除销售折让后的金额确认
D.
采用预收款方式销售商品，款项全部收妥并发出商品时确认收入
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反馈参考答案：
举一反三
【单选题】Financial markets serve as the______.
A.
transmission mechanism between savers and borrowers
B.
qualizers between reserve requirements and demand deposits
C.
converters of cash to tangible assets
D.
primary source of funds for financial intermediaries
【单选题】______ send officials abroad for training, I think it is better for the government to directly admit people who have studied and worked overseas.
A.
Other than
B.
Rather than
C.
Less than
D.
More than
【简答题】What may borrowers suffer from the violent movements in exchange rates?
【单选题】It can be inferred from Para. 2 that without the federal programs, ______.
A.
borrowers would have difficulty to live on
B.
borrowers would default on their loans
C.
borrowers cannot manage their debt
D.
borrowers couldn't earn enough to pay their debt
【单选题】If borrowers and lenders agree on a nominal interest rate and inflation turns out to be less than they had expected
A.
neither borrowers nor lenders will gain because the nominal interest rate has been fixed by contract
B.
the interest rate will rise
C.
borrowers will gain at the expense of lenders
D.
lenders will gain at the expense of borrowers.
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