Which one of the following conditions must be met for revenue from the sale of goods to be recognised?
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A 自然人 B 法人 C 国家 D 个体工商户
2 .法律关系的要素包括（ ）。
A 内容 B 主体 C 标的 D 客体
3 .下列各项中，属于法律关系的客体的有（ ）。
A 经济决策行为 B 自然灾害 C 专利权 D 机器设备
4 .To which source of revenue should the percentage of completion method be applied?
A Sale of goods B Rendering of services C Interest D Royalties
5 .Bara sold 10 items of merchandise with a list price of USD100 each to a customer on normal credit terms of 30 days interest-free credit. Bara offers a 20% trade discount on all such sales. 10 days after the sale the customer paid Bara USD750, which was accepted in full and final settlement of the amount due. USD40 of the amount received is in respect of sales tax collected by Bara on behalf of the tax authority.At what amount should Bara measure revenue from the sale of these items?
A USD710 B USD750 C USD760 D USD800
7 .Which of the following items of revenue can be recognised on an accrual basis in accordance with IAS 18 “Revenue”?
A Royalty income B Dividend income C Revenue from the sale of goods D Revenue from the rendering of services
8 .Which of the following is the correct double entry for making a credit sale?
A Dr Cash Cr Sales B Dr Sales Cr Trade receivables C Dr Trade receivables Cr Sales D Dr Cash Cr Trade receivables
9 .Which of the following statements is correct?
A When a settlement discount is offered a sale is recorded at its full value B A settlement discount is also called a trade discount C A settlement discount allowed is recognised as income D When a trade discount is offered a sale is recorded at is full value
10 .Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected level?(1) Overstatement of the opening inventory valuation.(2) The incorrect inclusion in purchases of invoices relating to goods received from suppliers in the following period.(3) The incorrect inclusion in sales of invoices relating to goods despatched to customers in the following period.(4) Increased discounts received from suppliers.
A 1 and 2 B 1 and 3 C 2 and 4 D 3 and 4
