[单选题]
LP received an order to supply a customer with 10,000 units of product A every month for two years. The customer had negotiated a low price of USD200 per 1,000 units and agreed to pay USD12,000 in advance every six months.The customer made the first payment on 1 July 2015 and LP supplied the goods each month from that date.LP’s year end is 30 September.In addition to the effect of cash received, what is the effect of this order on LP’s financial statements for the year ended 30 September 2015, in accordance with IAS 18 Revenue?
A .Revenue USD6,000; Statement of financial position USD36,000 trade receivable
B .Revenue USD6,000; Statement of financial position USD6,000 current liability
C .Revenue USD12,000; Statement of financial position USD36,000 trade receivable
D .Revenue USD12,000; Statement of financial position No effect
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